I only sell to businesses in Uzbekistan — do I need to register for VAT?

The Chapter 39 registration obligation attaches to supplies of electronic services to individuals. Where the customer is an Uzbek legal entity — or a non-resident operating through a permanent establishment here — the buyer acts as tax agent and withholds the VAT, so a supplier selling business-to-business only has no registration obligation of its own. Adding consumer sales later creates the obligation, with thirty days to register from starting that supply. (Tax Code, Arts. 278–279 — lex.uz ↗)