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Uzbekistan imposed VAT responsibilities on non-resident providers of digital services to consumers from 1 January 2020.
This obliges the foreign digital services provider to VAT register with the Uzbek tax office. It extends to non-resident intermediary marketplaces which collect payment on behalf of the media provider. This includes filing monthly returns and VAT payments.
Providers can establish the residency of Uzbek consumers, and therefore the obligation to charge VAT, based on the following factors:
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