Doing Business in Uzbekistan Guide

From January 1, 2020, Uzbekistan introduced
15% VAT taxes for digital services provided by
foreign companies to individual customers
residing in Uzbekistan

establishments of non-resident companies
have become subjects of local VAT. This means
invoices issued by foreign entities operating
through permanent establishments may need
to reflect VAT. Besides, from January 1, 2020, all
invoices have to be issued online in electronic
form through a special system.

All businesses must issue their invoices
electronically using the approved operators
of electronic invoicing whose systems are
connected with the system of the national
Tax Committee.





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