juris.hq
TaxesUpdated 30.08.2026

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

Short answer

No. When the buyer is an Uzbek legal entity, the buyer withholds.

B2BThe buyer is the tax agent — an Uzbek legal entity, or a non-resident’s permanent establishment, withholds the VAT itself (Tax Code, Art. 278 — lex.uz ↗)
B2CIndividuals trigger registration — the foreign supplier’s own obligation covers supplies to individuals (Tax Code, Art. 278 — lex.uz ↗)
What the law provides

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 ↗)

Register without an entity

Chapter 39 VAT registration for foreign digital suppliers, handled remotely.

See tax registration

Part of the answer bank 52 questions, each cited to the article it rests on.