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Uzbekistan VAT number guide

Uzbekistan VAT registration threshold​

VAT number registration is mandatory only when the annual turnover is more than UZS1 billion.

Format of the Uzbekistan VAT number​

The VAT number consists of 12 digits where the digits can be any number between 0-9.

Example:

123456789012

Format of the Uzbekistan Personal Identification number of an Individual (PINI)​

PINI is a 14-digit number that contains information about the individuals date of birth, gender, and place of birth. It is assigned to every Uzbekistan individual and is crucial for tax administration for individuals.

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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. Both terms appear on registration certificates, bank forms, and electronic invoices (e-invoices on factura.uz). All businesses and individual entrepreneurs operating in Uzbekistan receive a single STIR/INN upon entity registration at the State Tax Committee. Foreign companies establishing a local LLC are issued the same number, which must appear on all tax filings, contracts, and factura.uz e-invoices to be legally valid. [1] [2]

Do foreign digital service providers need to register with Uzbekistan's State Tax Committee for VAT, and how?​

Yes. Foreign legal entities supplying electronic services (streaming, SaaS, app stores, online advertising) to individuals or individual entrepreneurs in Uzbekistan must register for VAT at a 12% rate through the dedicated foreign-provider portal at tax.uz/en. Registration must be completed within 30 calendar days of commencing services. The application requires the company name, registered address, website, country of registration, service description, and an extract from the home-country company register. At end of 2024, Uzbekistan's tax authorities began issuing enforcement notices to unregistered international companies in e-commerce, IT, and entertainment after cross-checking bank card payment data against submitted VAT reports. [1] [2]

Why does my Uzbek client withhold 20% from my invoices, and can a tax treaty reduce this?​

Payments for services, royalties, rent, and management fees made by an Uzbek company to a non-resident without a permanent establishment in Uzbekistan are subject to a 20% withholding tax (WHT) under the domestic Tax Code. Dividends and interest carry a 10% rate. The Uzbek payer deducts and remits the WHT; the foreign supplier receives the net amount. However, Uzbekistan has double-taxation treaties (DTTs) with 55 countries, many of which reduce royalty WHT to 5–10% and may eliminate service-fee WHT entirely. To claim treaty relief, the non-resident must provide a valid tax residence certificate issued by its home-country tax authority before payment is made. Without it, the payer is legally required to apply the 20% domestic rate. [1] [2]

What tax benefits does IT Park residency provide, and what happens if a company loses resident status?​

Uzbekistan IT Park resident companies are fully exempt from corporate income tax, VAT, and social tax (all reduced to 0%) until 2040. Employee personal income tax is charged at a reduced 7.5% instead of the standard 12%. The IT Park separately charges residents 1% of monthly revenue as a residency fee. To qualify, a company must be a locally registered Uzbek legal entity operating in IT or business process outsourcing and must maintain the declared activity profile. In 2024 alone, more than 200 companies lost their IT Park status for non-compliance — stripping them of all benefits retroactively for the period of violation. Status revocation triggers immediate liability for all ordinarily applicable taxes that were waived during the non-compliant period. [1] [2]

Yes. Under regulations effective 1 July 2025, operators of e-commerce platforms, order aggregators, and digital broadcasting services must be registered as a Uzbek legal entity to continue operating within Uzbekistan. Foreign platforms that only pay 12% VAT through the tax.uz portal can continue doing so for B2C digital services without establishing a local entity, but marketplace and aggregator operators specifically must localise. Failure to register triggers loss of the right to process payments through Uzbek payment infrastructure. Platforms already registered as VAT payers through tax.uz retain that simplified VAT-only registration for pure digital-service supply; the entity requirement applies specifically to marketplace and aggregator functions. [1] [2]