Tajikistan VAT of foreign digital services Jan 2021
- Dec 20, 2020 | Richard Asquith
The Republic of Tajikistan will impose 18% VAT on supplies by non-resident providers of digital services from 1 January 2021. This includes marketplaces or local platforms acting as the agent of the provider – they will be responsible for VAT collections.
Check Avalara’s global VAT on digital services tracker
Taxable income from digital services includes:
- Search engines;
- Sale of domain names;
- Online support;
- Cloud-based services including storage; and
Foreign providers should register within 30 days of providing electronic services to Tajik consumers for the first time.
Non-residents may register and pay online with the Tax Committee.