Uzbekistan takes on Netflix and digital services: Foreign platforms reminded of taxes

Streaming services and online platforms are required to register and pay VAT

In Uzbekistan, authorities have clarified the rules of taxation for foreign companies providing electronic services. A joint statement was made by the National Agency for Perspective Projects of Uzbekistan and the Tax Committee of the Republic of Uzbekistan. It concerns foreign services, including streaming platforms, marketplaces and other digital services working with local users.

According to the current norms of the Tax Code of Uzbekistan, such companies are recognized as VAT payers and must register with the tax authorities of the country. This can be done through a special online service using a simplified procedure without creating a legal entity in the republic.

A wide range of services are subject to taxation: access to software, games and databases, streaming of music and video, Internet advertising, marketplace services, hosting, domain name registration, cloud services and website analytics. If a foreign platform operates through an intermediary, it is the intermediary who is obliged to register for tax purposes and pay VAT. 💻📊

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