Uzbekistan VAT Guide 2026

Overview — VAT in Uzbekistan

VAT in Uzbekistan is governed by the Tax Code of Uzbekistan and administered by the State Tax Committee. The tax applies to the supply of goods and services by registered persons in the course of business, and to imports of goods into Uzbekistan. Uzbekistan operates a standard invoice-based VAT system with input tax recovery, similar to EU VAT models. Businesses with annual turnover exceeding approximately 1 billion UZS must register for VAT. Voluntary registration is permitted for businesses below the threshold. VAT returns are filed quarterly.

VAT Rate Structure

Uzbekistan applies three main VAT rates:

• Standard rate — 12% on most taxable supplies of goods and services
• Zero rate (0%) — exports of goods and services, international transport, and certain international services
• Exempt supplies — certain goods and services are VAT-exempt without input recovery, including financial services, insurance, medical services, educational services, and residential property rent

Zero-rated supplies allow input VAT recovery, while exempt supplies do not. This distinction is important for businesses that deal primarily in exempt supplies, as VAT incurred on inputs cannot be recovered.

Registration Threshold — 1B UZS

Businesses with annual taxable turnover exceeding approximately 1 billion UZS must register for VAT. The threshold is indexed to the minimum wage and adjusted periodically. Once registered, businesses must charge VAT on their supplies and file quarterly VAT returns. Registration is done through the State Tax Committee's online portal. Foreign companies providing electronic services to Uzbek consumers may also be required to register for VAT under the rules for foreign e-service providers. Non-resident businesses without a permanent establishment in Uzbekistan may register for VAT purposes through a simplified procedure.

E-Invoicing System

Uzbekistan has implemented a mandatory electronic invoicing (e-invoicing) system for all VAT-registered businesses. The system requires invoices to be issued through the State Tax Committee's electronic invoice platform. E-invoices must include specific details including VAT amounts, buyer and seller TINs, and product/service codes. The e-invoicing system enables real-time VAT monitoring and has significantly improved compliance. E-invoices are the primary documents for claiming input VAT recovery. Penalties apply for failure to issue e-invoices or for issuing incorrect invoices.

VAT Filing & Payment

VAT returns are filed quarterly within 20 days after the end of the quarter. Payment of any VAT due must be made at the time of filing. The VAT return shows total output VAT, input VAT claimed, any VAT credits carried forward, and the net VAT payable or refundable. VAT refunds for exporters are processed within 30-60 days of filing a refund application. Late filing attracts penalties of 10% of the VAT due for the first month and 5% for each subsequent month, capped at 50% of the VAT assessed. Interest on late payment accrues at the central bank refinancing rate.

FAQs

Do I need to register for VAT if my turnover is below 1 billion UZS?

No, registration is compulsory only if annual turnover exceeds the threshold. Voluntary registration is possible and may be beneficial if you need to recover input VAT on your purchases.

Can I claim input VAT on imports?

Yes, VAT paid on imports of goods and services used for taxable supplies can be recovered through the quarterly VAT return. Supporting documentation including customs declarations and invoices must be maintained.

What is the penalty for not issuing e-invoices?

Failure to issue e-invoices or issuing incorrect e-invoices can result in penalties ranging from 50 to 200 times the minimum wage, depending on the severity and frequency of the violation.

Disclaimer

This guide provides general information about Uzbek VAT for the 2026 tax year. Tax laws, rates, and thresholds may change. Always consult with a qualified Uzbek tax advisor or the State Tax Committee for advice specific to your situation. InvestmentKit does not provide tax advice.