VAT for exporters in Uzbekistan will be calculated automatically

VAT for Exporters in Uzbekistan to Be Calculated Automatically

The Tax Committee is transitioning another part of exporters' reporting to automatic mode. Starting September 1, 2026, information on received foreign currency earnings from export operations will no longer need to be entered manually — the data will be generated based on information from customs authorities.

This was stated in a notification from the Tax Committee dated September 7, 2026.

The changes affect VAT reporting. Information on foreign currency earnings for goods sent for export will now be automatically reflected in lines 060 and 070 of Appendix No. 3, as well as in line 01042 of Appendix No. 6 of the VAT calculation for exporters.

For this purpose, a separate VAT reporting package will become available to taxpayers. At the time of publication, it had not yet appeared as part of the reporting on my.soliq.uz.

VAT Promised to Be Refunded in One Day

Starting October 1, 2026, when submitting the new reporting package, the amount of negative VAT difference will be automatically refunded within one day in accordance with the procedure established by law.

At the same time, the speed of the refund does not mean automatic reimbursement for everyone: the procedure will take into account the results of the tax risk assessment.

Thus, several elements of working with VAT are changing for exporters at once — from the generation of data on foreign currency earnings to the tax refund mechanism.

In fact, tax reporting on export operations is becoming more automated: information on foreign currency earnings must enter the system from state information resources, while the calculation and subsequent refund of VAT will take place with less manual involvement from businesses.