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12.1. VAT on the Supply of Goods by Non-Residents

Branches of foreign entities carrying on taxable or other activities in Turkmenistan are required to register and charge VAT with respect to their supplies.

If non-resident companies not registered in Turkmenistan supply taxable goods from abroad to a customer in Turkmenistan, then the tax agent/attorney is required to withhold VAT from payments to be made to the non-resident. A reverse-charge mechanism may apply in certain cases in Turkmenistan.