Businesses to get simplified VAT refunds and easier reporting error corrections

President of Uzbekistan approved proposals to reduce the burden on businesses. These include automatic refund of negative VAT balances for low-risk entrepreneurs, removal of temporary suspension of VAT payer certificates and the right to correct reporting errors.

July 21, 2026

Uzbekistan is set to streamline its Value Added Tax (VAT) administration, particularly benefiting small businesses, a move discussed during a presentation delivered to the president on May 26.

During

uzbekistan vat reform small business support vat refunds tax reporting errors reduced vat rate tax registration thresholds digital tax administration tax simplification

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Uzbekistan approves simplified 6% VAT for public catering, retail trade and services

Businesses in public catering, retail and services in Uzbekistan will be able to choose a 6% VAT rate with exemption from corporate income tax or remain under the current general tax system. The measure is expected to reduce the administrative burden and lower incentives to conceal turnover.

July 21, 2026

Uzbekistan to raise VAT and corporate income tax transition threshold for small businesses to nearly $417,000

Uzbekistan will raise the threshold for small businesses to transition to VAT and corporate income tax from 1 billion soums (about $83,400) to 5 billion soums (nearly $417,000) starting from 1 June. The proposal was approved by president Shavkat Mirziyoyev.

July 21, 2026

Uzbekistan simplifies Tax Free rules for foreigners

The Cabinet of Ministers of Uzbekistan has approved amendments to the Tax Free system, lowering the minimum purchase threshold and enabling cash VAT refunds for foreign citizens.

July 20, 2026

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