In accordance with the new version of the Tax Code, all foreign legal entities selling services and goods in electronic form in Uzbekistan are recognized as taxpayers. 

Visitors can register remotely on http://tax.uz. Currently, the website is already functioning in Russian and English languages. Thanks to this, foreign legal entities that do not have a representative office or branch in Uzbekistan can register, submit reports and pay tax, as well as receive answers to questions through their electronic personal account.

First applications from foreign companies were received by VAT Office in March 2020, and the first to register was the German company Cleverbridge AG, which specializes in providing services for software developers and cloud computing.

To date, such well-known companies as Xsolla, Google Commerce Limited, Activision Blizzard International BV, Netflix International B.V., Google Voice Inc., Apple Distribution International Limited, Samsung Electronics, Google Ireland Limited have already been registered in Uzbekistan as value added tax payers.

The first VAT was received from Google Commerce Limited. In the first quarter, the company paid 85 thousand euros.