The Tax Committee explained the procedure for paying VAT on exports

**Tax Committee clarifies simplified procedure for VAT payment on exports**

Tashkent, Uzbekistan (UzDaily.uz) — The Tax Committee of Uzbekistan has clarified the procedure for applying VAT on exports of goods and services for taxpayers using the simplified procedure for calculating and paying value-added tax (VAT). According to the committee, in such cases, export transactions are taxed at a rate of 6 percent, not at a zero rate.

The clarification was prompted by information circulating on social media that export transactions under the simplified VAT regime are allegedly continuing to be taxed at a 0 percent rate. The Tax Committee noted that such conclusions were made due to the absence of the corresponding value in the column indicating the tax amount in line 0103 of the simplified VAT calculation form - “Sale of goods (services) through export”.

The Committee noted that the absence of the VAT amount in this line does not mean that a zero rate is applied.

In accordance with subparagraph “a” of paragraph 6 of Presidential Decree No. PF-100 dated May 26, 2026, for taxpayers applying the simplified procedure for calculating and paying VAT, a 6 percent rate is applied to all turnover on the sale of goods and services, including export operations.

According to the Department's explanation, the VAT amount is not indicated when completing a cargo customs declaration. Therefore, it is not reflected in column 4 of line 0103 of the calculation form.

In this case, VAT is calculated at a rate of 6 percent in relation to the total turnover from the sale of goods and services indicated in column 3 of line 010 of the tax report.

The Tax Committee once again emphasized that the absence of the VAT amount in line 0103 is only due to the nature of filling out the reporting form and does not mean that a zero rate is applied to export operations.