Does a foreign digital-services company need an Uzbek entity to pay VAT?

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No. Chapter 39 registers the foreign supplier itself — no local company. 30 days The registration window — application to the tax authority within 30 calendar days of starting (or ceasing) supply. B2C Who the regime catches — supplies of electronic services to individuals; where the buyer is an Uzbek legal entity, the buyer is the tax agent instead. 20th Quarterly filing — through the taxpayer’s electronic cabinet by the 20th of the month after the quarter, payment by the same date. A foreign supplier of electronic services whose place of supply is Uzbekistan registers with the tax authority directly — no legal entity is required. The obligation arises for supplies to individuals; where an intermediary settles with the individual, the intermediary is the tax agent, and where the customer is an Uzbek legal entity or a permanent establishment, the buyer withholds instead — a B2B-only supplier has no registration obligation of its own. The tax period is the quarter. The base is the value of services including tax, by date of payment received; filing and payment run through the taxpayer’s cabinet by the 20th of the month following the quarter.

Does a foreign digital-services company need an Uzbek entity to pay VAT?

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