Uzbekistan Clarifies Tax Rules for Foreign Digital Services

Tashkent, Uzbekistan (UzDaily.com) — The National Agency for Prospective Projects, together with the Tax Committee of Uzbekistan, clarified the taxation procedure for foreign companies providing electronic services in the country, including streaming platforms.

Under Cabinet of Ministers Resolution No. 885 of 26 December 2024, a notification procedure was introduced on 1 July 2025 for e-commerce operators operating within Uzbekistan. However, this rule does not apply to foreign companies providing digital services from abroad.

Activities of such foreign entities are regulated by the Tax Code. According to Articles 278 and 279, foreign digital service providers are considered VAT payers and must register with Uzbekistan’s tax authorities. Registration is simplified through a dedicated online service and does not require establishing a legal entity or business in Uzbekistan.

If services are provided through foreign intermediaries, the VAT responsibility falls on the intermediary, who must also register with Uzbekistan’s tax system.

Article 282 of the Tax Code specifies which electronic services are taxable. These include licensing software, games, databases and updates; remote access to e-books, music, and audiovisual content; internet advertising and ad space provision; marketplace services; hosting; domain registration; cloud storage; search engine access; website analytics; and other digital services.

These clarifications aim to ensure compliance by foreign providers and promote a fair taxation framework for Uzbekistan’s rapidly growing digital economy.