VAT Standard rate
Starting from January 2021, cross-border electronic services provided by non-resident digital companies to customers in Tajikistan are subject to VAT at the rate of 18%.
The standard VAT rate in Tajikistan in 2022 is 18%.
The application for registration of a foreign person is submitted to the authorized state body no later than 20 calendar days from the date of the beginning of the provision of electronic services, i.e. from the moment of the first transaction without taking into account the threshold.