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Uzbekistan to Subject Non-Resident Digital Service Suppliers to VAT

|Proposed Changes|Uzbekistan
Uzbekistan

Uzbekistan is reportedly planning to impose VAT at the standard 20% rate on digital services supplies made by non-resident suppliers to Uzbek consumers. From 1 January 2020, VAT will be imposed on media downloads/streaming, electronic books, games, e-learning services, and others, with non-resident required to register for VAT and submit quarterly returns. Further details will be published once…

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