Guide to Uzbekistan VAT Taxability and Rates

Standard VAT Rate

The standard VAT rate in Uzbekistan is 12%. This rate applies to taxable supplies made within the country.

How Taxability Is Determined

For Uzbekistan, taxability is determined at the country level — no regional or local variables apply. The key factors that shape how VAT applies to your transactions are:

1. Whether the buyer is a registered business (B2B) or an individual consumer (B2C)

2. Whether the seller is resident in Uzbekistan or a non-resident foreign entity

Tax Rates by Transaction Type

Note: For resident businesses, the standard 12% rate applies to both B2B and B2C sales. The 0% rate for B2B in the table above applies specifically to non-resident sellers, where the Uzbek buyer accounts for VAT through the reverse charge mechanism.

B2B Transactions: How Reverse Charge Works

When you sell SaaS to a business customer in Uzbekistan and you are a non-resident seller:

• You do not charge VAT on your invoice

• The Uzbek buyer self-assesses and remits the VAT (12%) directly to the tax authority

• Your invoice should include a notation such as: "Reverse charge: VAT to be accounted for by the buyer"

• You do not need to register in Uzbekistan solely for B2B sales — the buyer handles the obligation

If the buyer provides a VAT ID, treat the transaction as B2B. If no VAT ID is provided, treat it as B2C.

B2C Transactions: Non-Resident Seller Obligations

When you sell SaaS to an individual consumer in Uzbekistan and you are a non-resident seller:

• You must register for VAT in Uzbekistan (see Article 5 for registration details)

• You must charge 12% VAT on all B2C sales

• You are responsible for collecting, reporting, and remitting this VAT to the State Tax Committee

• There is no revenue threshold — registration is required from your very first B2C sale

What Counts as a Digital or Electronic Service?

Uzbekistan's tax law defines digital/electronic services broadly. Common examples that are in scope include:

• SaaS and software access (including remote access)

• Cloud storage and computing services

• Online advertising and ad placement services

• Website and domain hosting

• Automated data supply, analytics, and search engine access

• Online marketplaces and platforms connecting buyers and sellers

Not included in the definition of electronic services:

• Services ordered online but performed offline

• Software or databases delivered on physical media

• Consulting services delivered by email

• Internet access services

Export Transactions (Seller Is in Uzbekistan)

If a resident Uzbek business sells SaaS to a customer outside of Uzbekistan, the supply is zero-rated (0%) for VAT purposes. Note that the destination country's VAT rules may still apply.

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