- Uzbekistan will extend its non-resident VAT rules from 12 December 2026 to cover foreign sellers of goods sold to Uzbek consumers through electronic trading platforms.
- Law No. O‘RQ-1173, adopted on 10 September 2026, amends the Tax Code and e-commerce legislation to implement the change.
- This expands the existing non-resident VAT regime, which has applied since 1 January 2020 to B2C electronic services supplied by foreign businesses.
- The standard VAT rate remains 12%, and there is no registration threshold for non-resident digital service providers.
- B2B electronic services are generally handled through customer self-assessment.
Source: vatcalc.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.
