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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.

Generally, Code provides that e-services include services rendered via Internet in an automated way with the usage of information technologies. There is an extensive list of services considered as ‘e-services’ and covered by these provisions, including: • granting the rights for use of software (including games delivered via the Internet), databases, updates and additional features thereto, including provision of remote access; • provision via the Internet of the rights for the use of e-books and other electronic publications, informational and educational materials, graphics, musical compositions with or without text, audio visual works, inter alia, through provision of remote access to them for the purposes of viewing and listening via the Internet; • provision of advertising services on the Internet, including services provided with use of software for electronic computing machines and databases via the Internet; provision of advertising space and time on the Internet for placement of advertising; • provision of the services on placement of offers for sale of goods (works, services), property rights on the Internet; • provision via the Internet of services related to the provision of technical, organizational, informational and other capabilities aimed at conclusion of deals between buyers and sellers (including the provision of a trading platform operating on the Internet in real-time, where potential buyers offer their price through an automated procedure and the parties are notified of the sale by an automatically generated message); • provision and (or) maintenance of presence on the Internet, for personal or commercial usage, support of users’ electronic resources (including Internet sites and Internet pages), provision of access to such electronic resources for other users of the Internet, provision of the possibility to modify them; • remote maintenance of software and online maintenance, provision of services for system administration of information systems and websites on the Internet; • storage and processing of information provided the entity that provided such information, has an access to it via the Internet; • provision of the computing capacity for placement of information in informational system in real-time; • provision of domain names, hosting services; • provision of information, which is generated automatically when the buyer enters specific data through the Internet, provision of automated services related to the search of data, data selection and sorting, provision of sorted data to users through information and telecommunication networks (in particular, reports of the stock market in real time, performing the automated translation in real-time); • services aimed at searching and (or) provision of information about potential buyers to the requestor; • provision of access to search engines (systems) on the Internet; • maintenance of statistics on the Internet. Tax Code also provides a list of services that are not treated as e-services as follows: • sale of goods (services) ordered via Internet where the delivery/ provision is carried out offline (i.e. not through Internet); • sale of (transfer of rights to) software (including games) and databases on physical medium; • provision of consulting services via e-mail; • provision of Internet access services (i.e. ISP).

According to the Tax Code, legal representatives of a taxpayer (a legal entity) are individuals authorized to represent this legal entity as per the law or incorporation documents of this legal entity. Moreover, authorized representatives of the taxpayer may be tax consultant organizations or other individuals authorized by taxpayer to represent its interests in communications with tax authorities, customs authorities and other participants of tax issues. The authorized representative acts on a basis of formalized contract or power of attorney. Representatives of tax, financial, customs and other state bodies are not eligible to be authorized representatives of the taxpayer.

The registration number designated to the company during registration in the country of its residence shall be indicated in this box.

As per the Tax Code, VAT reporting should be performed on a quarterly basis. The report shall be filed and tax liability shall be paid not later than 20th day of the month following the reporting quarter.

No. According to Article 47 of the Tax Code, foreign legal entities provide services in electronic form do not issue VAT invoices, do not maintain purchase / sales books or registers of received / issued VAT invoices.

Considering that foreign legal entities providing e-services became VAT payers starting from 1 January 2020, the turnover received starting from this date is subject to VAT, irrespective of the VAT registration date of the legal entity.

In this case, a cross-rate will be used - first, the amount will be converted, for example, into US dollar or euro, and then into Uzbek soum at the official rate.

Currently, foreign legal entities providing e-services are not eligible to offset input VAT.