Taxes when paying for services in Uzbekistan from abroad

When you pay for a service in Uzbekistan from the US, Germany or Israel, tax questions arise on both sides. This article is the practical overview.

Uzbek side. VAT for non-residents is a separate category. Since 2019 Uzbek service providers to foreign individual customers in most cases apply 0% VAT (service export). Your invoice has zero VAT. No additional Uzbek tax obligations on you as a non-resident.

US side. Payment for services is a household expense. Generally, grave-care services for a relative are NOT deductible on a personal tax return (personal expense). Exception: if care is part of a memorial ceremony hosted by a religious 501(c)(3) and paid through them as charitable donation. Then standard charitable deduction applies.

Germany side. Umsatzsteuer applies only if the provider is registered in Germany; Uzbek-side services don't trigger it. Services aren't deductible from Einkommensteuer as a regular personal expense. Exception: costs tied to a relative's burial or monument installation may be «außergewöhnliche Belastung» (extraordinary burden) above a threshold.

Israeli side. Religious/charitable deduction doesn't apply to commercial services. Donations via אישור 46 organizations can be deducted up to 30% of taxable income. Care services are an ordinary personal expense.

What we issue. Standard invoice (English, Russian, Hebrew, German — your choice) with: service, period, amount, payer details. No VAT (non-resident). Suitable for your household accounting and your country's tax submission as expense evidence.

What we don't do. Tax advice on your country. Complex cases — consult a local tax adviser with our invoice in hand.