Uzbekistan VAT Registrations Explained

Registration Schemes in Uzbekistan

There are three registration schemes in Uzbekistan, though only two are relevant for most businesses using Kintsugi:

Scheme 1: Standard Domestic VAT Registration

Who it applies to: Resident legal entities with annual turnover exceeding UZS 1 billion, importers, and foreign entities with a permanent establishment in Uzbekistan.

Key details:

• Covers all taxable supplies (B2B and B2C, goods and services)

• Full input VAT recovery is allowed on business-related purchases

• Filing frequency: Monthly — returns are due by the 20th of the month following the reporting month

• Currency: UZS (Uzbek soum)

Scheme 2: Non-Resident E-Services VAT Registration (Recommended for most Kintsugi users)

Who it applies to: Non-resident foreign businesses providing digital or electronic services to individuals in Uzbekistan (B2C). This also applies to non-resident payment intermediaries and marketplaces.

Key details:

• Covers B2C digital/electronic services only — B2B sales are excluded (handled by reverse charge)

• No revenue threshold — registration is required from the first B2C sale

• No input VAT recovery — foreign digital service providers cannot offset input VAT

• Filing frequency: Quarterly — returns are due by the 20th of the month following the end of each calendar quarter (e.g., Q1 is due by April 20)

• Currency: Foreign currency accepted; VAT is converted to UZS at the Central Bank rate on the last day of the month in which payment was received

• Tax can be paid in foreign currency through the tax.uz VAT portal

When would you move off this scheme? If you establish a permanent establishment in Uzbekistan, you would transition to Scheme 1 (Standard Domestic VAT Registration).

Scheme 3: Turnover Tax Regime (Simplified)

Who it applies to: Resident Uzbek businesses with annual turnover below UZS 1 billion. This scheme is not available to foreign companies and is not relevant for most Kintsugi users.

Under this regime, a flat 4% turnover tax replaces both VAT and CIT. Once annual turnover exceeds UZS 1 billion, the business must switch to the standard VAT and CIT regime starting the following month.

Which Scheme Is Right for You?

For a non-resident SaaS company selling to Uzbek customers:

• Use Scheme 2 for your B2C sales

• For B2B sales, no Uzbekistan registration is needed — your Uzbek business customers handle VAT through reverse charge

Filing Frequency Summary

First Filing Period

• For resident businesses: Filing begins from the month following the month in which the UZS 1 billion threshold was exceeded

• For non-resident businesses: Filing begins from your very first B2C sale — there is no threshold, so VAT applies from transaction one

Tax ID Format

When registering, be aware of the following ID formats in Uzbekistan:

• VAT registration number: 12 digits (digits only, leading zeros allowed) — issued to both resident and non-resident registrants

• Business TIN (STIR/INN): 9 digits (last digit is a check digit)

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