Uzbekistan: VAT rules for e-services

13 February 2020

Effective 1 January 2020, foreign providers of electronic services (e-services) to individuals in Uzbekistan are liable for new value added tax (VAT) requirements including VAT registration, certain invoice requirements, and VAT reporting and payment obligations to the tax authorities.

Foreign providers of e-services are those that provide the following (among others) e-services:

  • License and updates of software
  • Cloud computing
  • e-books
  • Multimedia services
  • Web advertising
  • Web hosting
  • Web-based platforms
  • Remote data storage

Tax authorities also announced the launch of a website for VAT registration, thereby addressing the inability to register for VAT electronically because of the absence of such a website.


For more information contact a KPMG tax professional in Uzbekistan: 

Sardor Shermatov | +998 90 955 80 06 |


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