VATLive > Blog > VAT > Uzbekistan levies VAT on e-services 2020

Uzbekistan levies VAT on e-services 2020

  • VAT
  • Jul 24, 2019 | Richard Asquith

Uzbekistan is to become the latest country to require foreign providers of electronic services to charge Uzbek VAT at 20%. The new measures will apply from 1 January 2020.

E-services, or digital services, include: downloads and streaming media; app’s; e-books; gaming; e-learning; membership to online associations; and SaaS software. Affected providers will be required to register for Uzbek VAT, and submit quarterly VAT returns to declare sales. The return, and VAT due, must be paid by the 25thof the month following the reporting quarter.


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 is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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