VATLive > Blog > Tajikistan > Tajikistan VAT of foreign digital services Jan 2021

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;
  • Advertising;
  • Online support;
  • Cloud-based services including storage; and
  • Gaming.

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.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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