xabarchixabarchiABARCHI
Economics

Importers in Uzbekistan will no longer be automatically switched to VAT

Importers in Uzbekistan will no longer be automatically switched to paying VAT due to the import of goods, the Tax Committee reported.

Importers in Uzbekistan will no longer be automatically switched to VAT

In Uzbekistan, the procedure for the mandatory transition to the payment of value-added tax (VAT) for legal entities, individual entrepreneurs, and the self-employed engaged in the import of goods has been abolished. This was reported by the Tax Committee.

Following this change, 560 importing entrepreneurs received the opportunity to continue paying turnover tax instead of switching to the VAT payment regime.

The previous procedure provided for the mandatory recognition of entrepreneurs importing goods into the country as VAT payers.

The Tax Committee emphasized that in 2025, 1.6 thousand importers were switched to paying VAT and corporate income tax, even though the value of the goods they imported did not exceed $1 thousand.

The abolition of the mandatory transition will allow these importers to continue operating while paying turnover tax.

Cookies on xabarchi

We use cookies to remember your language and theme, and to count how many people are reading right now — that count is anonymous, lasts only while your browser is open, and cannot be tied to you or to another visit. With your permission we also measure how the site is read: Microsoft Clarity, which records page views and on-page interactions, and our own count of returning readers. Nothing that recognises you across visits is measured until you accept.