2025 e-commerce tax proposal: rise from 2% to 3% The Turnover Tax on e-commerce in Uzbekistan is under proposal to rise in 2025 from 2% to 3%. The tax is levied on e-commerce for goods and services, including marketplaces. The rise has been announced by
Reimbursements of VAT to restaurants, hotels and tour operators to tackle VAT fraud A new round of sectors will be offered VAT refunds in cases where they only accept electronic forms of payment with consumers. The announcement was made in Presidential Decree “On Measures to
Central Asian state follows example of Canada and others in offering less well off VAT refunds rather than untargeted reduced rates or exemptions Uzbekistan has introduced VAT credits on essentials supplies for low-income citizens rather than further VAT cuts or exemptions. Uzbekistan has cut VAT
President confirms second VAT rate cut in four years The President of the Central Asian state of Uzbekistan has reconfirmed a reduction of Value Added Tax from 15% to 12% next year. The ruling Liberal Democratic Party of Uzbekistan announced the reduction last year that
VAT obligations for non-resident providers of e-services Uzbekistan introduced VAT obligations in its Tax Code on non-resident providers and intermediaries for B2C digital or electronic services from 1 January 2020. There is no VAT registration threshold, and returns must be filed monthly. There is av
Second VAT rate cut in four years The ruling Liberal Democratic Party of Uzbekistan has moved to reduce the standard Value Added Tax rate to 12% from 1 January 2023. The current VAT rate in Uzbekistan is 15%. There is also a plan for a
