Uzbekistan Imposes Three-Year Moratorium on Small Business Audits
Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan has introduced a three-year moratorium on inspections targeting small business entities, according to a presidential decree issued following the sixth open dialogue between the President of Uzbekistan and entrepreneurs.
During the moratorium period, conducting unauthorized inspections of small businesses will be considered illegal, and officials who permit unlawful audits will face legal liability. Exemptions to the moratorium remain in place for inspections conducted under criminal proceedings, inquiries concerning public health and labor protection, investigations prompted by citizen complaints, cases involving illegal value-added tax (VAT) refunds, and business liquidation procedures.
The Business Ombudsman, operating under the President of Uzbekistan, will carry out "Effective Control" field audits across regulatory bodies throughout the moratorium period. These audits will review inspection materials conducted over the past three years to assess compliance with the law. If regulatory violations or unlawful interference are identified, measures will be taken to sanction responsible authorities and restore the rights of affected entrepreneurs.
Botir Usmonaliyev, head of department at the Office of the Business Ombudsman, noted that small businesses account for 99 percent of all registered business entities in Uzbekistan. He stated that routine inspections create administrative pressure and financial stress, often forcing new and established companies to divert focus away from operational expansion toward regulatory compliance.
Usmonaliyev added that the three-year moratorium aims to allow small businesses—such as retail stores, service enterprises, and travel agencies—to operate without fear of inspections and allocate resources toward growth. The policy is designed to help small businesses transition into medium and large-scale enterprises, where distinct regulatory requirements and support mechanisms apply.
