Uzbekistan will introduce VAT on e-services in 2020

1 August 2019

The Uzbekistan tax authority has recently confirmed that local VAT will be applicable on the sale of e-services to consumers by non-resident businesses.

At present, non-resident businesses providing digital services in Uzbekistan do not have to charge VAT on their sales. However, in an effort to remove the unfair advantage that this gives to non-resident companies over Uzbekistan resident providers, the Uzbekistan tax authorities have now confirmed that VAT at 20% will be applied on these types of transactions from 1 January 2020.

This new tax will be applied to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.

LATEST NEWS

EU confirms €3 customs duty and VAT treatment for...

From 1 July 2026, the EU will remove the current customs duty exemption for goods valued at €150 or less. Instead, a temporary €3 customs duty per item...

SEE MORE
VAT news
LATEST NEWS

EU council struggles to agree on the removal of the...

The EU is struggling to finalise changes to its Import One Stop Shop (IOSS) system as part of the 2028 Customs Reforms, with member states divided over plans...

SEE MORE
VAT news
LATEST NEWS

Austria proposes a €2 customs charge on a per parcel...

Austria is proposing to impose a €2 charge on e-commerce low-value imports (under €150) entering Austria from outside the European Union from October...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.