# Uzbekistan VAT Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/europe/uzbekistan
Published: September 22, 2026

Uzbekistan's standard VAT is 12%. This guide covers registration, the rules for foreign digital suppliers, and monthly filing obligations.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## Key Takeaways

Uzbekistan applies a standard VAT rate of 12% to most goods and services; from June 1, 2026, an optional 6% rate is available for trade, catering, and services (taken instead of the standard regime, with no input credit). As a non-EU country, the EU's EUR 10,000 threshold does not apply — a domestic business registers once it crosses the Tax Code threshold, and a foreign company supplying electronic services to individuals in Uzbekistan must register through the VAT Internet Company Office. SaaS and digital services to Uzbek consumers are taxable at the 12% standard rate with no exemption for cross-border digital sellers; financial, insurance, medical, and education services are exempt, and exports are zero-rated.

## Taxability Snapshot

## Sales Tax Rates

Uzbekistan's Value-Added Tax (VAT) is a standard 12% on most goods and services, administered by the State Tax Committee [1][3]. From 1 June 2026 an optional 6% rate is available for trade, catering, and services (taken instead of the standard regime, with no input credit), and exports are zero-rated [2].

| Rate | Applies to |
| --- | --- |
| Standard 12% | Most goods and services, including foreign digital services to consumers |
| Optional 6% | Trade, catering, and services (from 1 June 2026; no input credit) |
| Zero 0% | Exports of goods and international transport |
| Exempt | Financial and insurance, medical, and educational services |

For more detail, see our [Europe VAT guides](/sales-tax-guides/europe).

From 1 January 2026, Uzbekistan applies a 0% VAT rate to sales of agricultural products by agricultural producers (excluding cotton and grain). The standard 12% rate is frozen until 1 January 2028.

#### Registration & nexus threshold

Uzbekistan is outside the EU, so the EU One Stop Shop and the EUR 10,000 threshold do not apply. A domestic business registers for VAT when it makes taxable supplies above the Tax Code threshold [1]. A foreign company supplying electronic services to individuals in Uzbekistan must register through the VAT Internet Company Office and charge the 12% standard rate (reduced from 15% on 1 January 2023), with no permanent establishment required [3]. Registration steps are in the How to Register section.

#### Filing frequency & deadlines

Domestic VAT payers file monthly, by the 20th of the following month. Foreign providers of digital services report on a separate quarterly cycle, calculating, filing, and paying by the 20th of the month after each calendar quarter [1].

#### Exemptions

Exports are zero-rated, and financial and insurance, medical, and educational services are exempt [1]. SaaS and digital services supplied to Uzbek consumers are taxable at the 12% standard rate, with no exemption for cross-border digital services to individuals [1].

#### Penalties

Late registration draws a penalty of 5% of the VAT-liable revenue for the period between the registration due date and actual registration, and underpayment carries a penalty of 20% of the unpaid tax (late filing itself triggers administrative liability), plus daily interest on unpaid tax [1].

#### Sources

- [1] [Tax Committee of Uzbekistan — VAT (12% standard rate, frozen to 2028)](https://gov.uz/ru/soliq/sections/view/23159)

- [2] [Government of Uzbekistan — 0% VAT for agricultural producers from 1 January 2026](https://gov.uz/en/vetgov/news/view/83994)

- [3] [Tax Committee of Uzbekistan — VAT Internet Company Office (foreign electronic services, 12%)](https://my.soliq.uz/nds/home)

Verified July 2026 against the Tax Committee of Uzbekistan guidance.

#### Frequently asked questions

### What is the VAT rate in Uzbekistan?

The standard VAT rate is 12%; from 1 June 2026 an optional 6% rate is available for trade, catering, and services, and exports are zero-rated.

### What is the VAT registration threshold?

From 1 June 2026, domestic registration is mandatory above roughly UZS 5 billion (12,000 base calculation units); foreign digital sellers have no threshold.

### Is SaaS taxable in Uzbekistan?

Yes. SaaS and other digital services supplied to Uzbek consumers are taxable at the 12% standard rate.

### What must a non-resident digital seller do?

Register online with the State Tax Committee within 30 days of starting supplies to Uzbek consumers, with no threshold, then charge and remit 12% VAT quarterly.

### When are Uzbekistan VAT returns due?

Domestic payers file monthly by the 20th; foreign digital providers file and pay quarterly by the 20th of the month after each quarter.

### What is the penalty for late Uzbekistan VAT?

Late registration costs 5% of VAT-liable revenue for the delay period, and underpayment carries 20% of the unpaid tax plus daily interest.