Viktoriya Sleta
From 1 January 2024, individuals registered as individual entrepreneurs in accordance with the legislation of a foreign state and carrying out business activities in the territory of the Republic of Uzbekistan, along with foreign legal entities, are VAT payers, provided that:
they realise goods (services) in the territory of the Republic of Uzbekistan;
the place of sale of these goods (services) is the territory of the Republic of Uzbekistan.
The absence of foreign individual entrepreneurs among VAT payers in Article 237 of the Tax Code of the Republic of Uzbekistan previously led to different taxation conditions for domestic and foreign entrepreneurs.
With the introduction of this norm, the same taxation conditions apply for domestic and foreign individual entrepreneurs.