Uzbekistan imposed VAT responsibilities on non-resident providers of digital services to consumers from 1 January 2020.
This obliges the foreign digital services provider to VAT register with the Uzbek tax office. It extends to non-resident intermediary marketplaces which collect payment on behalf of the media provider. This includes filing monthly returns and VAT payments.
Determining Uzbek place of supply
Providers can establish the residency of Uzbek consumers, and therefore the obligation to charge VAT, based on the following factors:
Postal address of customer
IP address of customer
Address of bank payment provider used to settle fees
International dialling country code of telephone line used for service purchase
Uzbekistan defines e-services as including:
E-books, online journals, e-learning, images and audio-visual works
Advertising services
Listing website for sales of goods and services delivered over the internet
Software delivered over the internet, including games and databases
