Tajikistan digital services VAT non-residents 2021

Tajikistan is to introduce the requirement for foreign sellers and marketplaces providing digital or electronic services to register and charge VAT from 16 January 2021. Since 2015, over 80 countries have imposed non-resident taxing obligations on non-resident providers.

Taxable income from digital services in Tajikistan includes:

• Search engines;
• Sale of domain names;
• Advertising;
• Online support;
• Cloud-based services including storage; and
• Gaming.

Foreign providers should register within 30 days of providing electronic services to Tajik consumers for the first time.

Non-residents may register and pay online with the Tax Committee.

Check our global VAT and GST on digital services tracker to see which other countries have introduced indirect taxes on electronic services to consumers. Or if you need to calculate or verify global VAT / GST calculations on individual or batch transactions with our Advisor and Auditor services.

Asia Pacific VAT on digital services