Tajikistan Introducing VAT Obligations for Foreign E-Service Providers

According to recent reports, Tajikistan is introducing VAT obligations for foreign e-service providers with effect from 1 January 2021. For this purpose, e-services include computer games, online advertising, online support, data storage and remote processing, etc. Where e-services are provided to customers resident in Tajikistan, VAT at a rate of 18% will be due, with foreign providers required to register within 30 days from the date the provision of e-services begins. Where the e-services …