Tajikistan VAT guidelines
Tajikistan VAT for businesses — the 14% rate to 31 December 2026 and 13% from 1 January 2027 that override the Tax Code's 15%, the 7% and 5% reduced rates, the TJS 1.0 million registration threshold, mandatory electronic VAT and excise invoices with the official Order 11-f form, foreign digital services, tax-agent withholding, blocked input VAT, exemptions and penalties.