Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan has introduced a new procedure allowing taxpayers to use excess value-added tax (VAT) paid on the sale of goods and services to cover VAT liabilities arising from imports.
The relevant regulatory act was registered by the Ministry of Justice on 31 October 2026 under No. 3966.
Under the new procedure, taxpayers can apply excess VAT payments accumulated through the sale of goods and services towards their tax obligations on imported goods.
The offsetting process will involve several stages and the automated exchange of information between the tax and customs authorities.
First, the taxpayer notifies the relevant tax and customs authorities of their intention to use the offset through a customs cargo declaration.
The Customs Committee then sends a request to the Tax Committee to verify whether the taxpayer has excess VAT payments available for offsetting.
The Tax Committee provides the customs authority with information on the amount available. Based on this data, a mutual offsetting statement is generated automatically.
At the final stage, the Customs Committee records the amount specified in the statement in the taxpayer’s personal account with the customs authorities and processes the customs cargo declaration.
All stages of the procedure involve automated interaction between the two agencies.
The new mechanism is intended to simplify import operations for businesses and reduce administrative procedures associated with VAT payments.
