Google, Apple and Netflix start paying VAT in Uzbekistan
From 2020, the Tax Code introduced the VAT payment for foreign companies that provide electronic services in Uzbekistan.

Photo: PATRICIA DE MELO MOREIRA /AFP
For registration of such companies in our country, the State Tax Committee created a special resource – VAT office of Internet companies - tax.uz.
9 foreign companies have already registered in Uzbekistan voluntarily through the VAT office:
- Google Commerce Limited
- Google Ireland Limited
- Google Voice Inc.
- Apple Distribution International Limited
- Netflix International B.V.
- Samsung Electronics Co., Ltd.
- Сleverbridge AG
- Xsolla (USA), Inc.
- Activision Blizzard International BV
The first VAT payment was made by Google Commerce Limited. Based on the results of operations in the first quarter of this year, the company paid 85 thousand euros.
Voluntary registration is evidence that foreign companies value their reputation and respect the laws of the countries where they provide their paid services.
Considering that e-commerce is actively developing in our country, voluntary registration and payment of taxes will serve as a good example for local entrepreneurs.
Foreign companies continue to apply for registration to the VAT office.
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