Uzbekistan levies VAT on e-services 2020

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 25^thof the month following the reporting quarter.