VAT Registration Schemes in Tajikistan Explained

Updated 2 months ago

Tajikistan offers two registration pathways for businesses. The right one for you depends on whether your business has a physical presence in the country.

Scheme 1: Standard Domestic VAT Registration

This is the main registration scheme under the Tax Code of the Republic of Tajikistan. It applies to resident businesses and foreign entities with a permanent establishment (PE) in Tajikistan.

Detail	Info
Who It's For	Resident businesses and foreign entities with a PE in Tajikistan
Supplies Covered	All taxable supplies: B2B and B2C, goods, services, and imports
Threshold	TJS 1,000,000 in any rolling 12-month period
Input Tax Credit	Yes — full input VAT credit allowed for purchases used in taxable activity
Filing Currency	Tajikistani Somoni (TJS)
Filing Frequency	Monthly — return due within 15 days after the end of the calendar month

Scheme 2: Non-Resident Digital Services Registration (Simplified E-Filing)

This scheme was introduced for foreign persons without a place of business in Tajikistan who provide remote or electronic services to individuals (and individual entrepreneurs) in Tajikistan. This is the registration pathway that applies to most non-resident SaaS companies.

Detail	Info
Who It's For	Non-resident foreign companies providing electronic/digital services to individuals in Tajikistan
Supplies Covered	Primarily B2C digital and electronic services
Threshold	No threshold — register from first B2C sale
Input Tax Credit	No — non-resident providers under this scheme cannot recover input VAT in Tajikistan
Filing Currency	Tajikistani Somoni (TJS)
Filing Frequency	Quarterly — return due within 20 days after the end of each calendar quarter
Filing Platform	Tax Committee's online portal (ITMIS system) at secure.andoz.tj

Which scheme applies to your business? If you are a non-resident SaaS company selling to Tajik customers, Scheme 2 is the correct registration path. For B2B sales, the reverse charge shifts the tax obligation to the buyer, so this registration primarily covers your B2C obligations.

Important: One Registration per Entity

Tajikistan allows only one active VAT registration per entity. There is no option to hold multiple registrations simultaneously. If a non-resident business later establishes a permanent establishment in Tajikistan, it would need to transition from the Scheme 2 simplified registration to the Scheme 1 standard domestic registration.

Filing Deadlines at a Glance

Business Type	Filing Frequency	Filing Deadline
Resident (Tajikistan-based)	Monthly	15th day of the following month
Non-Resident (digital services to individuals)	Quarterly	20th day of the month following quarter-end

Payment Deadline: For both schemes, the payment deadline aligns with the filing deadline. Payment is due by the same date as the return. A local bank account or the ability to remit through an international account to the Tax Committee is required.

How Kintsugi Supports Registration

Kintsugi supports Tajikistan registrations in the following ways:

Submitting new VAT registration requests for Tajikistan.
Importing an existing Tajikistan VAT registration into the platform.
Monitoring your nexus status to alert you when a registration obligation arises.

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