Uzbekistan Cancels Mandatory VAT Transition for Importers

Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan's Tax Committee announced the abolition of the mandatory transition to Value Added Tax (VAT) for legal entities, individual entrepreneurs, and self-employed individuals importing goods into the country.

Following the policy change, 560 importing businesses received the option to continue paying turnover tax instead of transitioning to the VAT regime.

Under the previously effective regulations, entrepreneurs engaged in importing goods were required to register as VAT taxpayers regardless of their turnover volume.

The Tax Committee noted that in 2025, 1,600 importers were transferred to paying VAT and corporate profit tax even though the value of goods they imported did not exceed US$1,000.

The cancellation of the mandatory transition will allow eligible importers to continue operating under the turnover tax system.