- Uzbekistan will extend its nonresident VAT regime to foreign legal entities selling goods through electronic trading platforms, effective December 12, 2026.
- The new rules cover B2C sales of goods to individuals in Uzbekistan; a sale is treated as sourced to Uzbekistan only if both the customer’s residence and the delivery location are in Uzbekistan.
- Nonresident goods sellers and their intermediaries must follow the existing 30-day VAT registration/deregistration and electronic filing rules that already applied to nonresident digital service providers.
- Platform operators or other intermediaries involved in payment settlement can be treated as VAT tax agents, with cascading liability applying where multiple intermediaries are involved.
- For B2B goods transactions, the buyer is subject to self-assessment; no new invoicing rules were introduced for goods sellers.
Source: kpmg.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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