The Tax Committee clarified the procedure for paying VAT on exports

The Tax Committee of Uzbekistan has provided clarification regarding the application of value-added tax (VAT) on the export of goods and services for taxpayers using the simplified VAT calculation and payment system. The agency clarified that in such cases, export transactions are taxed at a rate of 6%, not a zero rate, according to the Tax Committee of Uzbekistan.

These clarifications were prompted by information circulating on social media claiming that exports under the simplified VAT regime are still subject to a 0% VAT rate. The committee explained that these conclusions were reached because the field designated for the tax amount in line 0103, "Sale of goods (services) through export," on the simplified VAT calculation form was missing the corresponding value.

The Tax Committee emphasized that the absence of the VAT amount in this line does not confirm the application of the zero rate.

According to paragraph 6a of Presidential Decree No. UP-100 of May 26, 2026, for taxpayers using the simplified procedure for calculating and paying VAT, the 6% rate applies to all sales of goods and services, including exports.

As the department explained, when completing the cargo customs declaration, the VAT amount is not indicated, and therefore it is not reflected in column 4 of line 0103 of the calculation form.

The tax is calculated at a rate of 6% of the total sales of goods and services, which is reflected in column 3 of line 010 of the tax report.

The Tax Committee specifically noted that the absence of the VAT amount in line 0103 is due solely to the specifics of completing the reporting form and does not mean that a zero rate applies to export transactions.