According to the committee, in accordance with the new edition of the Tax Code, all foreign legal entities that provide services and sell goods in electronic form on the territory of Uzbekistan are recognized as taxpayers. At the same time, electronic services are understood as the granting of rights to use software, electronic books, educational materials, music and other similar goods and services. 

This resource enables foreign legal entities that do not have a representative office or branch in the country to submit an application for registration as a VAT payer, submit reports and pay tax, as well as receive answers to questions through their electronic personal account.

The indicated registration procedure does not apply to foreign companies providing services directly through their permanent missions and branches in Uzbekistan. Such companies carry out registration in the usual manner prescribed for legal entities of the country.

Given the novelty of the adopted norms and the fact that the process of preparing technical capabilities takes a certain amount of time, the tax authorities do not intend to apply fines for untimely registration at the beginning of this year.