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Uzbekistan — Orbitax Country Chapters
12.1. VAT on the Supply of Goods by Non-Residents

Branches of foreign entities carrying on taxable or other activities in Uzbekistan are required to register and charge VAT with respect to their supplies.

If non-resident companies not operating nor registered in Uzbekistan supply taxable goods from abroad to a customer in Uzbekistan, it results in the resident customer liable for payment of VAT by application of a reverse-charge mechanism.