Uzbekistan created a VAT-office for the foreign Internet companies

The State Tax Committee (the “STC”) provides the possibility of foreigners providing electronic services to register as VAT payers through the VAT office on the website http://tax.uz/ru. By using the site, foreigners can use their account online, submit reports and pay tax, as well as receive answers to questions.

It is also important to note that the above stated procedure does not apply to foreign companies that provide services directly through their permanent establishments in Uzbekistan.