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According to Article 282 of the Tax Code of the Republic of Uzbekistan the provision of electronic services does not include: 1) the sale of goods (services) if, when ordering via the Internet, the delivery of goods (provision of services) is actually carried out without using the Internet; 2) implementation (transfer of rights to use) of programs for electronic computers (including computer games) and databases on tangible media; 3) the provision of consulting services by e-mail; 4) the provision of services for providing access to the Internet.

The state duty for registration of a foreign Internet company as a VAT payer is not charged.

It is necessary to quarterly calculate and pay VAT on foreign electronic services to the budget of the Republic of Uzbekistan, as well as submit tax reporting on VAT. Tax reporting and tax payment is carried out no later than the twentieth day of the month following the past quarter.

The tax reporting forms are approved by the decision of the State Tax Committee. This reporting form is available in the VAT office of the Internet company (tax.uz).

A foreign company can pay tax through a VAT office, indicating the amount of electronic services provided in foreign currency and a tax rate of 15 percent. To pay tax to foreigners, the tax authorities have settlement accounts in foreign currencies. After that, the foreign currency is converted and credited to the corresponding personal card of the taxpayer.

Foreign companies providing electronic services without establishing a permanent establishment in Uzbekistan pay only VAT.

According to Article 278 of the Tax Code of the Republic of Uzbekistan, in the case of the provision of electronic services to legal entities of the Republic of Uzbekistan or to legal entities - non-residents of the Republic of Uzbekistan, operating in the Republic of Uzbekistan through permanent establishments, payment of value added tax is carried out by recipients of such services.

According to Article 279 of the Tax Code of the Republic of Uzbekistan, an application for registration is submitted by foreign legal entities to the tax authority no later than thirty calendar days from the date the electronic services were provided.

According to Article 280 of the Tax Code of the Republic of Uzbekistan, when foreign companies provide electronic services to individuals, the tax base is defined as the cost of these services, taking into account the amount of tax calculated on the basis of actual prices for the sale of these services. At the same time, the cost of the provided electronic services, expressed in foreign currency, is converted into national currency at the exchange rate of the Central Bank of the Republic of Uzbekistan established on the last day of the month in which payment (partial payment) of the specified services was received.