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Uzbekistan: VAT rules for e-services

Uzbekistan: VAT rules for e-services

Effective 1 January 2020, foreign providers of electronic services (e-services) to individuals in Uzbekistan are liable for new value added tax (VAT) requirements including VAT registration, certain invoice requirements, and VAT reporting and payment obligations to the tax authorities.


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Foreign providers of e-services are those that provide the following (among others) e-services:

  • License and updates of software
  • Cloud computing
  • e-books
  • Multimedia services
  • Web advertising
  • Web hosting
  • Web-based platforms
  • Remote data storage

Tax authorities also announced the launch of a website for VAT registration, thereby addressing the inability to register for VAT electronically because of the absence of such a website.

For more information contact a KPMG tax professional in Uzbekistan: 

Sardor Shermatov | +998 90 955 80 06 |

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