juris.hq
TaxesUpdated 30.08.2026

When must a foreign company register a permanent establishment in Uzbekistan?

Short answer

Within 183 days of starting the activity — within 30 where the contract already says longer.

183 daysThe general deadline — from the day the activity begins (Tax Code, Art. 130 — lex.uz ↗)
30 daysWith a long contract — where one contract, or several together, runs past 183 days, registration is due within 30 days of starting or of signing the crossing contract (Tax Code, Art. 130 — lex.uz ↗)
4 papersThe application’s annexes — home-country registration proof, licences if any, the authority to act, and the contract creating the establishment; originals or notarised copies, translated into the state language (Tax Code, Art. 130 — lex.uz ↗)
10%Operating unregistered — 10% of income from the start of the activity, minimum 10,000,000 UZS (Tax Code, Art. 219 — lex.uz ↗)
What the law provides

A non-resident legal entity operating through a permanent establishment applies for taxpayer registration within 183 calendar days of beginning the activity. Where the paperwork already shows the stay will exceed 183 days — one contract concluded for longer, or several whose terms sum past the line — the window shortens to 30 calendar days. (Tax Code, Art. 130 — lex.uz ↗)

Operating through an unregistered permanent establishment carries a fine of 10 per cent of the income earned from the start of the activity until registration, and not less than ten million sum. (Tax Code, Art. 219 — lex.uz ↗)

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