Uzbekistan Clarifies VAT Rules for Exports Under Simplified Regime

Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan's Tax Committee has clarified the application of value-added tax (VAT) to exports of goods and services for taxpayers using the simplified VAT calculation and payment regime. The committee said export transactions under this regime are subject to a 6% VAT rate rather than a zero rate. This was reported by the Tax Committee of Uzbekistan.

The clarification follows information circulating on social media claiming that exports under the simplified VAT regime continue to be taxed at a 0% rate. According to the committee, this conclusion was based on the fact that line 0103, "Export of goods (services)," in the simplified VAT return does not show a tax amount.

The Tax Committee stressed that the absence of a VAT amount in that line does not mean that a zero rate applies.

Under Paragraph 6(a) of Presidential Decree No. UP-100 dated 26 May 2026, taxpayers using the simplified VAT calculation and payment regime are subject to a 6% rate on all supplies of goods and services, including exports.

The committee explained that the VAT amount is not indicated when completing the customs cargo declaration and is therefore not reflected in Column 4 of Line 0103 of the VAT return.

Instead, the tax is calculated at a rate of 6% on the total turnover from the sale of goods and services reported in Column 3 of Line 010 of the tax return.

The Tax Committee emphasized that the absence of a VAT amount in Line 0103 is solely a feature of the reporting form and does not indicate that export transactions are taxed at a zero rate.