Uzbekistan Updates VAT Rules for Non-Resident Digital Service Providers

The Uzbekistan Government is moving forward with implementing the “adjusted VAT framework” for non-resident providers of electronic services and digital products. The President of Uzbekistan signed the bill on September 10, 2026, after the House and Senate adopted it. 

The Law that introduces amendments and additions to the Uzbekistan Tax Code and Law on E-Commerce shall come into effect on December 12, 2026. Starting with that date, the non-resident providers of digital services/products, foreign operators of digital platforms, and marketplaces shall enter into the scope of the new regime. 

Government and connected Authorities(primarily the Ministry of Finance and Tax Authorities) have been given three months from the publication of the Law to prepare and implement all the necessary procedures, so starting from December 12, 2026, the new system for E-commerce shall be ready. 

Uzbekistan VAT Regime for Digital Services 

The “Law of the Republic of Uzbekistan on amendments and additions to certain legislative acts of the Republic of Uzbekistan aimed at improving the sphere of electronic commerce”(the Law) introduces important and much-needed adjustments to the previously adopted provisions of the Tax Code and E-Commerce Law, which will streamline the implementation of the new VAT regime for non-resident e-commerce sellers and digital service providers. 

The adoption of the Law was a necessary step that will lead to the introduction of the specifically designated VAT framework for non-resident digital service providers who make supplies of digital products or electronic services to Uzbekistan customers. 

Regulatory Framework

As mentioned above, the Law shall become effective on December 12, 2026. In the meantime, the responsible Authorities should prepare everything(technically, operationally, and regulatory) for full implementation of the Law. 

This is generally the expected step before foreign digital service providers or platform operators are going to be able to register for Uzbekistan VAT on digital services. 

Registration 

The non-resident providers of digital services or digital products should register for Uzbekistan VAT on digital services within 30 days from the date of the first supply to local customers. 

There is no registration threshold for non-resident digital service providers or platform operators. 

Reporting 

After successful registration with local tax authorities, the accountable foreign taxable entities should report VAT on a quarterly basis. The foreign entities are required to report only B2C transactions. For B2B transactions, the locally registered taxable person is required to self-assess tax and report it under the local VAT return.