MICE event organizers in Uzbekistan to receive 50 percent VAT refund

Tashkent, Uzbekistan (UzDaily.uz) — The Cabinet of Ministers of Uzbekistan, by resolution dated 8 July 2026 No. 373, has approved the procedure for returning 50 percent of the value-added tax (VAT) actually paid into the republican budget to entrepreneurs organizing business tourism (MICE tourism) events within the republic.

The document was adopted in execution of the Presidential Decree dated 19 November 2025 No. PP-348 and aims to increase the flow of foreign tourists.

The right to a refund will be granted to licensed tour operators who ensure the participation of at least 100 foreign tourists in a MICE event. Such events include meetings, incentive travel, conferences, exhibitions, and other business happenings in this sector. The procedure does not apply to overpaid tax amounts resulting from the submission of amended tax returns.

The approved regulation defines the requirements for organizers, the application procedure, the list of documents to be submitted, the mechanism for calculating the refundable funds, and the procedure for transferring them from the republican budget to the entrepreneur's bank account.

To receive the refund, an entrepreneur must apply to the Tourism Committee via the National Unified Tourism Platform no later than three months from the end date of the event.

The application must include information about the event and its program, a budget of organizational expenses, electronic invoices, online cash register receipts (where applicable), bank payment documents, and a list of foreign participants with details of their entry into and exit from Uzbekistan. Applications submitted after the established deadline will not be considered, and only one application is permitted per event.

The Tourism Committee will review the documents within five working days and generate an electronic conclusion on compliance with the regulatory requirements, which will be forwarded to the Tax Committee.

After submitting the VAT declaration, but no later than three months from its filing date, the entrepreneur sends a refund request for half of the tax via the Soliq mobile application or the electronic state services portal of the tax authorities.

The request is processed by an automated program of the Tax Committee integrated with state information systems. The program verifies compliance with the rules, the presence of the Tourism Committee's conclusion, the amount of tax actually paid to the budget, and the VAT amounts accounted for regarding goods and services directly related to organizing the event.

The refund applies to the lower of the calculated values: the returnable amount cannot exceed 50 percent of the tax actually paid to the republican budget, nor can it exceed 50 percent of the tax accounted for in the event organization expenses. Furthermore, the refund is made only on VAT paid as part of expenses included in the production cost of organizing the event and deducted when calculating corporate income tax in accordance with the Tax Code.

Grounds for refusal include non-compliance with the requirements of the regulation, submission of unreliable or falsified data, absence of the electronic conclusion confirming the event took place, violation of the application deadline, and actual non-payment of the tax to the budget. If unreliable data is detected, the refund is rejected, previously refunded funds are recovered back into the budget, and the liable parties face penalties. The Tax Committee also reserves the right to additionally audit high-risk applications.

If all requirements are fully met, the funds will be refunded no later than fifteen working days from the date the application is received. The Treasury under the Ministry of Economy and Finance will automatically transfer the funds to the entrepreneur's bank account within the limits of the budgeted provisions. If the entrepreneur has outstanding tax debts, financial sanctions, or interest penalties, the returned funds will primarily be directed toward clearing those liabilities.