Uzbekistan VAT number guide
Uzbekistan VAT registration threshold
Uzbek legal entities are VAT payers unless they pay the turnover tax, the simplified regime for smaller businesses. A business moves from turnover tax to VAT once its total income in the tax period exceeds 12,000 times the base calculation value, the threshold set from 1 June 2026 by Presidential Decree UP-100. [1] With the base calculation value at UZS 440,000 from 1 September 2026 (Decree PF-115), that is 12,000 × UZS 440,000 = UZS 5,280,000,000. [2] Some sectors, such as excise-goods producers, fuel sellers and pharmaceutical businesses, cannot use the turnover tax and pay VAT whatever their income (Tax Code Art. 461). [4] See the Uzbekistan VAT guide for the full rules.
Format of the Uzbekistan tax identification number (STIR / INN)
Businesses are identified for tax purposes, including VAT, by the taxpayer identification number (STIR in Uzbek, INN in Russian). It consists of 9 digits: the first 8 are the taxpayer's own number and the last is a check digit. Numbers are issued in the range 20000000X to 39999999X, where X is the check digit (Cabinet of Ministers Resolution No. 480 of 5 August 2024). [3] For individuals, the personal identification number (PINFL) serves as the tax identification number (Tax Code Art. 127). [4]
Structure:
NNNNNNNN C — 8-digit number (N) followed by 1 check digit (C), written without a space
VAT payers' invoices also show a VAT registration number alongside the tax identification number (Cabinet Resolution No. 489, Annex 2, para 14). [5]
Format of the Uzbekistan personal identification number (PINFL)
The PINFL (personal identification number of an individual) consists of 14 digits, in five groups (Cabinet of Ministers Resolution No. 177 of 12 April 2022, para 5): [8]
- Group 1 (1 digit): an index for sex and century of birth (1–6);
- Group 2 (6 digits): date of birth, as DDMMYY;
- Group 3 (3 digits): the code of the district or city where the application for the PINFL was processed, or of the Uzbek diplomatic mission or consulate abroad;
- Group 4 (3 digits): the person's sequence number (000–999);
- Group 5 (1 digit): a check digit.
For individuals, the PINFL serves as the taxpayer identification number (Tax Code Art. 127). [4]
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Frequently Asked Questions
Are INN and STIR the same tax number in Uzbekistan?
Yes — INN (Russian: идентификационный номер налогоплательщика) and STIR (Uzbek: солиқ тўловчининг идентификация рақами) are the same 9-digit taxpayer identification number, simply expressed in the two official languages. It is made up of an 8-digit number followed by a check digit. Every taxpayer other than an individual receives one unchangeable number; for individuals, the personal identification number (PINFL) serves as the tax ID. The Tax Code requires the number on contracts, invoices, transport documents and payment documents, and it appears on every electronic invoice. [3] [4]
Do foreign digital service providers need to register with Uzbekistan's Tax Committee for VAT, and how?
Yes, if they sell to individuals. A foreign company supplying electronic services (such as software, streaming, online advertising, hosting and cloud services, or online marketplaces) to individuals in Uzbekistan is a VAT payer for those services, with no registration threshold. It applies for registration within 30 calendar days of starting, charges VAT at 12% included in the price, and files and pays quarterly, by the 20th of the month after the quarter, through its taxpayer personal cabinet (Tax Code Arts. 278–282). When the customer is an Uzbek company or a permanent establishment of a foreign company, the customer withholds the VAT as tax agent instead (Art. 255). See the Uzbekistan VAT guide for details. [4]
Why does my Uzbek client withhold 20% from my invoices, and can a tax treaty reduce this?
An Uzbek payer withholds tax from certain Uzbek-source income of a non-resident that has no permanent establishment in Uzbekistan, and pays it to the budget (Tax Code Art. 351). The rate is 20% for royalties, rent, management, technical and consulting fees, and other services performed in Uzbekistan; dividends and interest are taxed at 10% (Art. 353). Income from services performed outside Uzbekistan is not Uzbek-source income, apart from the exceptions listed in the Tax Code (Art. 351). A double tax treaty can reduce the tax: to claim treaty relief, give the payer a certificate confirming your tax residence no later than the date of payment; otherwise the payer applies the domestic rate (Art. 357). [4]
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