A Permanent Establishment (PE) is a form of tax registration for a foreign company in Uzbekistan that actually conducts business activities in the country.
This status arises if a company:
- operates in the country for a long period (generally more than 183 days per year);
- has a physical presence — an office, warehouse, equipment, or personnel.
It is important to understand that a PE is not a separate legal entity or a branch, but a tax status used to account for the activities of a foreign company.
When is PE registration required?
If a foreign company:
- enters into contracts within Uzbekistan;
- maintains a permanent office or work site;
- carries out construction, installation, or service projects;
- provides services or performs work for more than 183 days per year;
- manages assets such as warehouses, equipment, real estate, or retail facilities.
Our services
We provide full turnkey support for PE registration, including:
- preparation and verification of all documents
- translation and notarization (including apostille)
- registration with tax authorities
- obtaining a TIN and registration number
- accounting, legal, and HR support
- assistance with opening bank accounts and ongoing reporting
What taxes does a PE pay?
- corporate income tax
- VAT
- property tax
- social tax
- personal income tax for employees
