Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan has abolished the requirement to print, number, bind and stamp invoice registers at the end of each tax period.
The amendments to tax reporting forms were registered by the Ministry of Justice on 5 November 2026 under registration number 3221-10.
Previously, taxpayers were required to print the registers no later than the 15th day of the month following the reporting period, number the pages, bind them and affix a stamp if they had one. This requirement has now been abolished.
Taxpayers are also no longer required to print additional sheets of electronically maintained registers and attach them to the documents for the relevant tax period.
In addition, new reporting forms have been approved for the simplified procedure for calculating and paying value-added tax (VAT).
The forms allow eligible businesses whose main activities are catering, trade or the provision of services to apply a 6% VAT rate and a zero corporate income tax rate to all sales turnover.
The amendments also affect land tax reporting by legal entities.
The relevant form now includes sections entitled “Taxable Base” and “Inefficiently Used Land Plots”.
