Nine foreign companies were registered as VAT taxpayers in Uzbekistan in 2021. This was reported by the press service of the State Tax Committee.
The list includes Vaskiani Ventures Limited (Cyprus), Google Cloud EMEA Limited (Ireland), Spotify AB (Sweden), ADOBE (Ireland), DELSE, Inc. (USA), Scribd, Inc. (USA), LinkedIn Ireland Unlimited Company (Ireland), Google LLC (USA) and Microsoft Ireland Operations Limited (Ireland).
For 2 years, 28 foreign companies providing electronic services to individuals without establishing a permanent establishment in Uzbekistan have registered with the tax authorities. Among them are Booking.com B.V., Netflix International B.V., Apple, Facebook, Yandex, Huawei and others.
As of September, Facebook paid 7.6 billion soums, GOOGLE COMMERCE LIMITED – 4.6 billion soums, APPLE – 2.2 billion soums, NETFLIX – 331 million soums, Yandex – 256 million soums.
Electronic services mean the granting of rights to use software (including games over the Internet), rights to use e-books, educational materials, musical works, and others.
The new procedure for registration is provided for by the Tax Code from 1 January 2020.
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