Compendium · Asia · Uzbekistan
Uzbekistan: VAT on digital services
Flag and locator map are self-hosted static assets (flag-icons MIT; Natural Earth public domain). Attribution.
Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-10-29
Foreign suppliers of listed electronic services to Uzbek individuals must register via the Tax Committee online VAT office within 30 calendar days of starting supplies, charge 12% VAT (calculated on the VAT-inclusive price), and file/pay quarterly by the 20th of the month after the quarter. If a foreign intermediary collects payment, that intermediary registers and accounts for VAT
No free-threshold support in the API; registration-from-first-sale or specialist regime
Spot a mistake in Uzbekistan’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — No free-threshold support in the API; registration-from-first-sale or specialist regime
- Amount / measure
- UZS 0
No free threshold — register within 30 days of starting electronic services to Uzbek individuals - Window
- No threshold (from the first sale)
- Standard rate
- 12.0%
VAT 12% on electronic services; calculated on the VAT-inclusive price per Tax Committee materials - Who must register
- Foreign companies providing listed electronic services to individuals in Uzbekistan (or foreign intermediaries that collect payment)
- Evidence of location
- Uzbek individual customers. Keep Uzbek location indicators. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
- Invoicing
- Charge 12% VAT (VAT-inclusive calculation) once registered
- Filing
- Quarterly by the 20th day of the month after the quarter
- Effective
- VAT on foreign electronic services (Tax Committee / NAPP information letters)
- Authority
- Tax Committee of Uzbekistan
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — No free-threshold support in the API; registration-from-first-sale or specialist regime
How to register
- Self-register online?
- Yes — Foreign electronic-service suppliers register at the Tax Committee online VAT office within 30 calendar days of starting supplies. No Uzbek fiscal representative required
- Resident representative / fiscal agent
- Not required for the foreign electronic-services VAT office registration (Tax Committee materials)
- Regime
- Tax Committee online VAT office for foreign electronic-service suppliers
Steps (in order)
- Confirm listed electronic services to Uzbek individuals
- Register at tax.gov.uz within 30 calendar days of starting supplies (company details, website, email, incorporation extract, authorised person) — https://tax.gov.uz/
- Charge 12% VAT; file and pay quarterly by the 20th after the quarter
Documents
- Online VAT registration particulars — Company details, website, email, authorised person
- Foreign incorporation extract — Home-country company evidence
- Official processing time
- Not published as a single official English service-level time as of 2026-10-29
- Official fees
- No Tax Committee registration fee stated in the materials reviewed
- Portal
- https://tax.gov.uz/
- Local bank account
- Pay in UZS via Tax Committee instructions
- Filing frequency
- Quarterly. File and pay by the 20th of the month after the quarter
- Payment currency
- UZS
- Input VAT recovery
- Typically remittance-only for foreign e-services — confirm with Tax Committee
- Portal language
- Uzbek/Russian; limited English
- Penalties
- Uzbek VAT late-compliance penalties
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Uzbekistan — Member firm
- Grant Thornton Uzbekistan — Member firm
Official sources
NAPP — registration and taxation of foreign e-service companies
Tax Committee
Last verified: 2026-10-29.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers?
- No — register within 30 days of starting supplies
- Is a local tax representative mandatory?
- No for the foreign VAT office path
- What rate applies?
- 12% VAT
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice