Registration
In accordance with article 279 of the Tax Code, if the legal entity renders services to individual electronically within the territory of the Republic of Uzbekistan while making calculations without intermediaries, but directly with individuals or recipients of the service, registration of this type of the foreign legal entity in tax authority is made on the basis of the declaration on registration and extract from the register of the respective country of the foreign legal entity or other document stating the juridical status of the foreign organization. The extract (other document) is provided with the translation in Russian (notary certification is not required). The registration of the foreign legal entity in tax authority is made in the same way – in this terms tax agent is seen as an intermediary.
The location:
In accordance with article 241 clause 10 of the Tax Code, the territory of the Republic of Uzbekistan is considered as the location of the implementation of the services if the electronically rendered services are received by individuals being or operating within the territory of the Republic of Uzbekistan. Meanwhile, the territory of the Republic of Uzbekistan is considered as the location of the implementation of the electronically rendered services in case of the realization of at least one of the followings:
a) The buyers place of the residence is the Republic of Uzbekistan;
b) A bank account or payment service provider that is used by the buyer to make a payment for the services is opened in the bank located in the territory of the Republic of Uzbekistan;
c) Network address of the buyer used during the acquisition of the services is registered in the republic of Uzbekistan;
g) international code of the country for the telephone number used for the acquisition or payment of the services is conferred to the Republic of Uzbekistan.
b) A bank account or payment service provider that is used by the buyer to make a payment for the services is opened in the bank located in the territory of the Republic of Uzbekistan;
c) Network address of the buyer used during the acquisition of the services is registered in the republic of Uzbekistan;
g) international code of the country for the telephone number used for the acquisition or payment of the services is conferred to the Republic of Uzbekistan.
Electronic services
In accordance with article 282 of the Tax Code, the services that are done automatically via Internet – worldwide information network (further – Internet network) and with the help of the informational technologies are deemed to be electronic services. Particularly, the followings pertain to these services:
1) granting rights to use software (including games delivered via the Internet), as well as databases, their updates and additional functionalities via the Internet, including by providing remote access to them;
2) the provision through the Internet of rights to use electronic books (publications) and other electronic publications, informational, educational materials, graphic images, musical works with or without text, audiovisual works, including by providing remote access to them for viewing or listening through the Internet;
3) the provision of advertising services on the Internet, including using programs for electronic computers and databases operating on the Internet, as well as the provision of advertising platform (realm) and time for advertising on the Internet;
4) the provision of services for the placement of proposals for the acquisition (sale) of goods (services) and property rights on the Internet;
5) the provision through the Internet of services for the provision of technical, organizational, informational and other opportunities, carried out using information technologies and systems, to establish contacts and enter into transactions between sellers and buyers. In particular, such services include the provision of a trading platform operating on the Internet in real time, on which potential buyers offer their price through an automated procedure and the parties are notified of the sale by automatically creating a message;
6) ensuring and (or) maintaining the presence on the Internet for personal purposes or for economic activities, supporting electronic resources of users (sites and (or) pages of sites on the Internet), providing access to other Internet users to them, providing users the possibility of their modification;
7) automatic maintenance of the programs at a distance and online, the provision of services for the administration of information systems, sites and (or) pages of sites on the Internet;
8) storage and processing of information, provided that the person who submitted this information has access to it via the Internet;
9) the provision in real time of computing power for placing information in the information system;
10) the provision of domain names, the provision of hosting services;
11) the supply of information generated automatically when the buyer enters data through the Internet, the provision of automated services for finding data, their selection and sorting by request, the provision of these data to users through information and telecommunication networks. In particular, such information deliveries include stock exchanges in real time, real-time automated translation of texts;
12) the provision of services for the search and (or) providing the customer with information about potential buyers;
13) providing access to search engines on the Internet; 14) conducting statistics on sites on the Internet.
1) granting rights to use software (including games delivered via the Internet), as well as databases, their updates and additional functionalities via the Internet, including by providing remote access to them;
2) the provision through the Internet of rights to use electronic books (publications) and other electronic publications, informational, educational materials, graphic images, musical works with or without text, audiovisual works, including by providing remote access to them for viewing or listening through the Internet;
3) the provision of advertising services on the Internet, including using programs for electronic computers and databases operating on the Internet, as well as the provision of advertising platform (realm) and time for advertising on the Internet;
4) the provision of services for the placement of proposals for the acquisition (sale) of goods (services) and property rights on the Internet;
5) the provision through the Internet of services for the provision of technical, organizational, informational and other opportunities, carried out using information technologies and systems, to establish contacts and enter into transactions between sellers and buyers. In particular, such services include the provision of a trading platform operating on the Internet in real time, on which potential buyers offer their price through an automated procedure and the parties are notified of the sale by automatically creating a message;
6) ensuring and (or) maintaining the presence on the Internet for personal purposes or for economic activities, supporting electronic resources of users (sites and (or) pages of sites on the Internet), providing access to other Internet users to them, providing users the possibility of their modification;
7) automatic maintenance of the programs at a distance and online, the provision of services for the administration of information systems, sites and (or) pages of sites on the Internet;
8) storage and processing of information, provided that the person who submitted this information has access to it via the Internet;
9) the provision in real time of computing power for placing information in the information system;
10) the provision of domain names, the provision of hosting services;
11) the supply of information generated automatically when the buyer enters data through the Internet, the provision of automated services for finding data, their selection and sorting by request, the provision of these data to users through information and telecommunication networks. In particular, such information deliveries include stock exchanges in real time, real-time automated translation of texts;
12) the provision of services for the search and (or) providing the customer with information about potential buyers;
13) providing access to search engines on the Internet; 14) conducting statistics on sites on the Internet.
Non electronic services
Services in electronic form do not include:
1) the sale of goods (services), 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.
1) the sale of goods (services), 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.
Record keeping and registration
In accordance with article 47 of the Tax Code, foreign legal entities that are subject to registration in accordance with the sale of services in electronic form do not issue invoices, purchase registers, sales registers, accounting journals of received and issued invoices regarding the provision of services in electronic form don't lead.
The provision of services through PA
When foreign legal entities provide electronic services, the place of sale of which is recognized as the territory of the Republic of Uzbekistan, including services rendered on the basis of commission agreements, commissions or other similar agreements, to legal entities of the Republic of Uzbekistan or to foreign legal entities operating in the Republic of Uzbekistan through permanent establishments, the specified buyers of such services are recognized as tax agents.
Reporting
The tax period is considered as a quarter. The tax base for each quarter is determined based on the time of receipt of payment (partial payment) of the services provided. Foreign legal entities shall independently calculate the tax if the tax agent is not assigned the obligation to calculate tax in respect of operations to sell such services in accordance with this article. Foreign legal entities that provide services in electronic form submit tax reports to the tax authority in the established format in electronic form through the personal account of the taxpayer.
Tax payment
The tax shall be paid by the indicated foreign legal entities no later than the deadline for the submission of the tax reports.
Bank account details for payment of VAT on e-services
The tax shall be paid by the indicated foreign legal entities no later than the deadline for the submission of the tax reports.
Bank account details for payment of VAT on e-services in USD, EUR, CHF and GBP
|
Name of the recipient: |
Interregional Tax Inspection on large taxpayers of the State Tax Committee of the Republic of Uzbekistan |
|
|
Name of the bank of the recipient: |
Operational branch of joint-stock company "National Bank for Foreign Economic Activity of Republic of Uzbekistan" MFO (Bank code):00451 |
|
|
SWIFT code: |
NBFA UZ 2X |
|
|
Bank account for payment in |
USD: |
20203840305101048001 |
|
EUR: |
20203978105101048001 |
|
|
CHF: |
20203756605101048001 |
|
|
GBP: |
20203826705101048001 |
|
|
Remittance note: |
INN [INDICATE TAX REGISTRATION NUMBER] VAT on e-services for [INDICATE THE TAX PERIOD FOR WHICH PAYMENT IS PROCESSED*] |
|
Bank account details for payment of VAT on e-services in RUB
|
Intermediary bank account details: |
JSC "AZIA-INVEST BANK MOSKVA" BIC://RU044525234 Intermediary bank account - 30101810445250000234 TIN: 7724187003 KPP (Tax Registration Reason Code): 770601001 |
|
Name of the bank of the recipient: |
Operational branch of joint-stock company "National Bank for Foreign Economic Activity of Republic of Uzbekistan" MFO (Bank code):00451 |
|
SWIFT code: |
NBFA UZ 2X |
|
Name of the recipient: |
Interregional Tax Inspection on large taxpayers of the State Tax Committee of the Republic of Uzbekistan |
|
Bank account for payment in RUB: |
20203643505101048001 |
|
Remittance note: |
INN [INDICATE TAX REGISTRATION NUMBER] VAT on e-services for [INDICATE THE TAX PERIOD FOR WHICH PAYMENT IS PROCESSED*] |
*Tax period shall be indicated in the format 'Q.YYYY', where 'Q' is the reporting quarter (from 1 to 4) and 'YYYY' - year of the reporting quarter.
