Uzbekistan Tax Committee Explains Simplified VAT Rules

Tashkent, Uzbekistan (UzDaily.com) — The Tax Committee of Uzbekistan has clarified the procedure for applying a simplified value added tax (VAT) payment regime, which is available for certain categories of entrepreneurs starting from 1 June 2026.

The clarification was published on the agency’s official information channels amid social media reports claiming that taxpayers allegedly do not have the right to choose the simplified VAT payment option at a 6% rate.

Right to choose simplified regime

According to paragraph 5 of Presidential Decree No. UP-100 of the Republic of Uzbekistan, from 1 June 2026 to 1 January 2030, business entities operating in the public catering, trade, and services sectors are granted the right to voluntarily choose a simplified procedure for calculating and paying VAT.

The exception applies to enterprises with a state share of 50% or more, as well as large taxpayers.

Transition procedure

In accordance with subparagraph “a” of paragraph 7 of the decree, the transition to or withdrawal from the simplified regime is carried out from the first day of the month following the month in which the relevant notification is submitted.

Thus, entrepreneurs who submit a notification in June 2026 will be able to apply the simplified regime from 1 July 2026.

Official clarification

The Tax Committee emphasized that, as of 1 June, businesses are already able to submit notifications choosing the simplified VAT regime.

The agency stated that information circulating on social media about the impossibility of using this mechanism is not accurate.