Uzbekistan VAT Notices for Non-Resident Internet Companies Providing B2C Services: What You Need to Know

• Tax authorities in Uzbekistan sending VAT notices to non-resident companies providing digital services to B2C clients in Uzbekistan
• Notices regarding potential liability for VAT sent to companies outside Uzbekistan providing internet-related services to B2C clients in Uzbekistan
• More than 60 Internet Companies registered as payers of VAT on Electronic Services in Uzbekistan
• Tax authorities reviewing payments made with bank cards to ensure compliance with VAT rules for Electronic Services
• General provisions require Internet Companies to register and pay VAT on Electronic Services in Uzbekistan since January 1, 2020
• Nonresidents providing Electronic Services to legal entities in Uzbekistan not required to register and pay VAT
• Online marketplaces and platforms included in definition of digital services for VAT purposes

Source: globaltaxnews.ey.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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