Foreign companies supplying electronic services to individuals in Uzbekistan must register for VAT — no local entity required. We act as your tax representative: registration, returns, payments.
The qualifying question — answer it before anything else on this page.
Selling through an intermediary? Whoever settles directly with the individual is the tax agent — in a chain, the one closest to the buyer.
Delivered over the internet, consumed digitally. If a courier is involved, it isn’t on this list.
Not an electronic service: goods ordered online but delivered physically. A marketplace with physical goods follows different rules — see the regimes below.
The distinction nobody publishes in English — conflating them is the most expensive mistake on this page.
Enforcement is factual, not theoretical: non-compliant platforms have been blocked, and Wildberries settled a substantial liability. Under Resolution 885 a marketplace route ends in a local entity — that is Company incorporation.
Basis: value of services including tax, by the date payment is received — converted at the CBU rate on the last day of that month.
Everything files electronically through the taxpayer’s personal cabinet — which we run for you.
Each answer is self-contained — it survives being read alone.
Not a checkout — we reply with a scoped proposal within two business days. No mailing list.
Three things let us scope it without a call: