Uzbekistan Clarifies VAT Rules for Exports Under Simplified Regime

Uzbekistan's Tax Committee has issued a clarification regarding the value-added tax (VAT) treatment of exported goods and services for businesses operating under the simplified VAT system. The committee stated that, contrary to some social media claims, these export transactions are subject to a 6% VAT rate, not a zero rate. This information was released by the Tax Committee of Uzbekistan.

The clarification addresses a misunderstanding stemming from the simplified VAT return form, specifically line 0103, "Export of goods (services)," which does not display a tax amount. Some interpretations suggested this indicated a 0% tax rate for exports under the simplified regime.

However, the Tax Committee emphasized that the absence of a VAT figure in that particular line does not signify a zero rate.

As per Paragraph 6(a) of Presidential Decree No. UP-100, issued on May 26, 2026, taxpayers utilizing the simplified VAT calculation and payment method are required to apply a 6% rate to all their supplies of goods and services, which includes exports.

The committee further elaborated that the VAT amount is not entered when completing the customs cargo declaration, and consequently, it is not reflected in Column 4 of Line 0103 of the VAT return.

Instead, the 6% tax is computed on the total turnover generated from the sale of goods and services, which is reported in Column 3 of Line 010 of the tax return.

The Tax Committee reiterated that the lack of a VAT amount in Line 0103 is merely a characteristic of the reporting form itself and does not imply that export transactions are taxed at a zero rate.