Uzbekistan VAT e-services

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
  • Storage and processing of information
  • Website creation and hosting
  • Search engine access and related information
  • Automated auction sites
  • Website user data reporting
  • Automated translation
  • Computer processing capabilities
  • Internet domain name registration and hosting
  • SaaS software sales and support

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