The National Agency For Prospective projects of the Republic of Uzbekistan -
is a state institution responsible for regulation, licensing, and permitting procedures in the sphere of crypto-assets turnover, capital market, insurance, e-commerce, lotteries and gambling activities.
National agency for prospective projects and the Tax committee of the Republic of Uzbekistan, due to received inquiries regarding the application of the legislation of the Republic of Uzbekistan to foreign companies – providing electronic services (including streaming services), state the following.
In accordance with paragraph 3 of the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated December 26, 2024, No. 885 “On measures for further development of the electronic commerce sphere in the Republic of Uzbekistan” (hereinafter – RCM No. 885), starting July 1, 2025 a notification-based procedure for the activities of e-commerce operators is introduced.
Above mentioned procedure applies to legal entities operating as e-commerce operators within the territory of the Republic of Uzbekistan.
Thus, the requirements of RCM No. 885 do not apply to the activities of electronic service providers (including streaming platforms) providing electronic services from the territory of other states.
Meanwhile, the activities of foreign legal entities providing electronic services to individuals via the Internet from the territory of foreign states are regulated by the provisions of the Tax Code of the Republic of Uzbekistan (hereinafter – the TC).
Accordingly, pursuant to Articles 278 and 279 of the TC, the aforementioned foreign legal entities are considered value-added tax (hereinafter – VAT) payers in the Republic of Uzbekistan and are subject to registration with the tax authorities of the Republic of Uzbekistan in the established manner.
Registration is carried out in a simplified manner through a special electronic service provided by the tax authorities and constitutes tax registration of a foreign provider of electronic services.
Such a procedure does not constitute the registration of a foreign company as a legal entity or a business entity within the territory of the Republic of Uzbekistan.
When electronic services are provided through foreign intermediaries, the obligations for calculating and paying VAT are fulfilled by such intermediaries. In this case, the intermediary is subject to registration with the tax authorities of the Republic of Uzbekistan.
The list of electronic services for the provision of which foreign legal entities are recognized as VAT payers in the Republic of Uzbekistan is established by Article 282 of the TC. Such services, for example, include:
- granting rights to use software (including games), databases, and their updates;
- providing remote access to e-books, musical works, and audiovisual content (streaming services);
- providing advertising services on the Internet, as well as providing advertising spaces;
- providing services of electronic trading platforms (marketplaces) to facilitate transactions between sellers and buyers;
- hosting services, provision of domain names, cloud storage, and data processing;
- providing access to search engines, maintaining website statistics, and other automated digital services.
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