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.


Related content

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 |

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal