Tajikistan
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About
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About
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About
Services
About
Services
Goods
Services
Goods
Services
VAT Standard rate
From the 1 of January 2024 to the 31 of December 2026, the rate on imports, sales of goods and other taxable activities will be 14%. Export of goods in Tajikistan is zero-rated.This guide covers only the taxation of digital services. If you sell goods, this guide does not apply.
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 15%. From the 1 of January 2024 to the 31 of December 2026, the rate on imports, sales of goods and other taxable activities will be 14%. Export of goods in Tajikistan is zero-rated.
VAT Standard rate
14%
VAT Reduced rate
-
Thresholds
TJS 1,000,000
VAT registration threshold
Businesses have to register for VAT in Tajikistan if their revenue exceeded TJS 1,000,000 (approx. EUR 86,000) in the previous 12 months and the customers of their goods are not VAT payers. The non-resident businesses have to register for VAT in Tajikistan from the first day of supplying goods to Tajikistan territory.Deductible VAT
Businesses can refund the input tax by deducting it from the output tax. The input tax includes VAT charged on goods supplied to Tajikistan and VAT paid on import.Registration procedure
Businesses must apply for registration for VAT purposes in Tajikistan within 30 days of the month following the month in which the Tajikistan VAT threshold was exceeded. If the business who is required to register for VAT has not timely applied for registration in the tax authorities, the tax authorities register it individually as a VAT taxpayer, send them documents and charge the taxpayer with responsibility in accordance with the Tax Code of the Republic of Tajikistan. Start the registration process here.Keeping records
The period of keeping records in Montenegro must be at least five years.VAT returns filing and payment date
The VAT returns in Tajikistan should be submitted online on monthly basis. The deadline for filing and payment is the 15th of the month following the reporting period.Penalties in Tajikistan
Penalties are applied in amount of 0,04% for each calendar day of late VAT payment.Need help automating your VAT in Tajikistan?
We can take care of your VAT registrations, returns, correspondence with the authorities, and more. Book a free consultation today!Threshold
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.E-services list
E-services include services provided through the information and communication network, including the information and communication network of the Internet – in an automatic way using information technology. Such services, for example, include:- Interactive gambling bets in bookmakers;
- Providing access to information and communication networks, as well as providing users with the opportunity to change them;
- Storage and processing of information provided that the person who provided this information has access to it through an information and communication network;
- Provision of real-time computing power for the placement of information in the information system;
- Provision of domain names, and hosting services;
- Provision of services for the administration of information systems, and websites on the Internet.
Pieces of evidence
The supplier is obliged to submit declarations and pay VAT if at least one of the following conditions is met:- The buyer’s place of residence is the Republic of Tajikistan;
- The location of a credit institution or other organization in which an account is opened, used by the buyer to pay for services or an electronic money operator through which the buyer pays for services, is located in the Republic of Tajikistan;
- The buyer’s network address (IP) used when purchasing services is registered in the Republic of Tajikistan;
- The international country code of the telephone number used to purchase or pay for services is assigned to the Republic of Tajikistan (+992).
Registration procedure
Registration is made on the basis of an application within five working days. Confirmation of registration is sent by e-mail. Additional documents may be requested during the consideration of the application.Tax representative
The appointment of a representative is not a prerequisite for registration.VAT filing and payment
Foreign persons (tax agents) are obliged to submit a tax return in the form established by the authorized state body in electronic form through a personal account. The tax period is a calendar quarter. The tax return, documents (information), and other information must be submitted no later than the 10th day of the month following the expired reporting period. The amount of tax is paid during the filing period of the tax return. During the period when the taxpayer’s personal account is unavailable, the tax return is submitted no later than the date of payment via telecommunication channels.Penalties
Non-payment of taxes and failure to submit tax reports entails the imposition of fines established by the administrative legislation of Tajikistan.Need help automating your VAT in Tajikistan?
We can take care of your VAT registrations, returns, correspondence with the authorities, and more. Book a free consultation today!
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