Permanent Establishment (PE) Registration for Non-Resident Companies in Uzbekistan

What is a Permanent Establishment?

A Permanent Establishment is a tax status for a foreign company that operates in Uzbekistan either:

for more than 183 days in a calendar year, or

with a permanent presence (office, warehouse, equipment, construction project, etc.).

It is not a branch or subsidiary, but a form of official registration for tax purposes.

When is PE registration required?

You must register a PE if your company:

signs contracts on the territory of Uzbekistan;

operates a permanent office or construction site;

provides services for more than 183 days per year;

manages assets such as warehouses, equipment, or sales outlets.

Our services include:

- Consultation on the necessity of PE registration
- Preparation and legal review of the full documentation package
- Translation, notarization, and apostille legalization
- Tax authority registration (TIN issuance)
- Registration with statistics and social funds
- Post-registration accounting, tax, and HR support
- Assistance with opening a local bank account
- Communication with authorities and representation

Why choose us?

Over 10 years of experience in registering foreign companies in Uzbekistan

Expertise in dealing with representative offices, PEs, and subsidiaries

Compliance with local tax and legal regulations

Clients from Russia, Europe, China, Turkey, UAE, and beyond

Multilingual support in English, Russian, and Uzbek

Fast registration within 5–7 business days

 Frequently Asked Questions (FAQ)

 Is a PE a branch or legal entity?
No. A PE is not a legal entity, but a tax registration that allows a foreign company to legally operate in Uzbekistan.

 Do I need a PE for a short-term project?
If your project lasts less than 183 calendar days, PE registration may not be required. But once it exceeds that threshold, registration becomes mandatory.

 Can I operate without registering a PE?
Operating without PE registration despite qualifying conditions is considered tax evasion and may result in fines, penalties, or business restrictions.

 What taxes does a PE pay?
A registered PE must comply with local tax law and pay:

Corporate Income Tax

VAT (Value Added Tax)

Property Tax

Social Tax

Personal Income Tax (for employees)

 Can you help with accounting and reporting?
Yes. We offer full post-registration support, including monthly accounting, payroll, and filing of tax reports.

 What does PE registration cost?
The cost depends on the foreign company's country of origin, document volume, and additional services required. On average, starting from $500 USD. Custom quotes available upon request.