Uzbekistan created a VAT office for Internet companies
Tashkent, Uzbekistan (UzDaily.com) -- The State Tax Committee of Uzbekistan provides an opportunity to register foreign legal entities providing electronic services to individuals on the territory of Uzbekistan as payers of value added tax.
Electronic services are understood as the granting of rights to use software, including games through the Internet, rights to use electronic books, educational materials, musical works and others.
Registration with a tax authority of such a foreign legal entity is now carried out through the VAT office of the Internet company.
This resource allows foreign legal entities to submit an application for registration as a VAT payer in the Republic of Uzbekistan and use an online personal account, submit reports and pay taxes, as well as receive answers to questions.
To gain access to your personal account, you must submit an application for registration. This can be done online in the Application Filing section.
To do this, fill out a form with the obligatory indication of the name of the company, its address, email, country of registration, information about the services provided.
It is necessary to attach to the application an extract from the register of foreign legal entities of the corresponding country of origin or another document confirming the legal status of the foreign organization.
If all the necessary information is provided, access to your personal account will be activated within 15 days, followed by notification by e-mail specified during registration.
The above registration rules do not apply to foreign companies providing services directly through their permanent establishments in the Republic of Uzbekistan. Such companies must register as VAT payers in the generally established manner provided for legal entities in Uzbekistan.
Given the novelty of the rules on the registration of foreign companies providing services in electronic form as VAT payers, and taking into account that the process of preparing technical capabilities takes some time, the tax authorities do not intend to apply fines for late registration on the account.