A three-year moratorium on inspections of small businesses will be introduced in Uzbekistan, according to the president.
Uzbekistan will impose a three-year moratorium on inspections of small businesses unless they pose a risk to public health or the interests of other entrepreneurs. Repeat inspections of medium and large businesses will be permitted within a year only with the permission of the business ombudsman.
Uzbek President Shavkat Mirziyoyev announced a three-year moratorium on inspections of small businesses. This announcement was made on August 18 in the Khorezm region during an open dialogue with entrepreneurs. This measure is part of efforts to reduce administrative pressure on businesses.
The head of state noted that over the past three years, the tax burden in Uzbekistan has decreased from 13.4% to 12%, and over the past ten years, the share of the shadow economy has decreased from 50% to 26%. Mirziyoyev emphasized that bringing the economy out of the shadows should be accomplished not through inspections, but by explaining proper operating procedures to entrepreneurs and providing them with assistance.
An analysis of the activities of 5,000 entrepreneurs revealed that more than half were subject to tax audits two to three times a year, and another 21% were subjected to four. Tax audits are often accompanied by follow-up inspections by fire, construction, sanitary, quarantine, and energy inspectorates. The President stated, "We must understand one thing: where there is no peace, there will be no freedom, no development, no desire for innovation."
The three-year moratorium on small business inspections will apply to those inspections that do not involve harm to public health or the interests of other entrepreneurs. Therefore, inspections that pose a risk to public health or affect the interests of other businesses will remain in place.
A voluntary preventive audit mechanism is planned for medium and large businesses. If an entrepreneur independently conducts such an audit, the tax authorities will recognize its findings. If violations are discovered, the entrepreneur will not be subject to a fine if he or she corrects the deficiencies.
Furthermore, a repeat inspection of a business within one year can only be conducted with the permission of the business ombudsman.
As a reminder, a moratorium on any additional obligations for small businesses has already been introduced in Uzbekistan from July 1, 2025, to January 1, 2028. The "first opportunity" principle is also being introduced, according to which entrepreneurs will not be penalized for the first violation in the first year of operation.