Since Jan. 1, 2020, into the Tax Code has been inserted the provision on payment of VAT by foreign companies that provide e-services in Uzbekistan.
The Tax Committee designed a special website for VAT payment registration for such companies - www.tax.uz.
To date, 9 foreign companies have registered in Uzbekistan as taxpayers:
- Google Commerce Limited;
- Google Ireland Limited;
- Google Voice Inc.;
- Apple Distribution International Limited;
- Netflix International B.V.;
- Samsung Electronics Co., Ltd.;
- Сleverbridge AG;
- Xsolla (USA), Inc.;
- Activision Blizzard International BV.
The first VAT payment was made by Google Commerce Limited. In Q1, the company paid 85 thousand euros.
Voluntary registration is evidence that foreign companies value their reputation and respect the laws of the countries where they provide their services.