The threshold for transition from AOS to VAT was set at about 5 billion soums, and this amount was tied to BHM. A simplified tax regime with a 6 percent VAT is being introduced for the trade and service and catering sectors. A number of problems that have plagued entrepreneurs in the VAT issue have been solved.
President “On creating more favorable economic and administrative conditions for the growth of small business entities” decree was announced.
The transition threshold for VAT has been increased
From June 1, 2026, the threshold amount for transition to the general tax regime will be 12,000 times the basic calculation amount (BHM). This amount is currently equal to 4 billion 944 million soums.
From January 1, 2020, the threshold for transition to the general tax regime was 1 billion soums.
6 percent VAT
From June 1, 2026 to January 1, 2030, business entities whose main type of activity is catering, trade or service (excluding enterprises with a state share of 50 percent or more and large taxpayers) simplified procedure for calculation and payment of value added tax is given the right to choose.
In simplified order:
- The VAT rate is set at 6 percent for all sales of goods (services);
- the profit tax rate will be set at 0 percent and the obligation to submit a tax report will be abolished;
- the right to account for the amount of value added tax paid on the purchased goods (services) is not granted;
- existing benefits, preferences and the procedure for returning a part of the paid tax are not applied, provided for in the general procedure of taxation; The existing negative difference amount of VAT is written off;
Buyers who purchase goods and services from business entities under the simplified procedure retain the right to account for the amount of VAT.
Transition to the simplified VAT regime or refusal to apply it is carried out by business entities from the first day of the month following the month in which the notification was sent.
When switching from the simplified procedure to the general procedure, the taxpayer will have the right to take into account the VAT amounts included in the balance sheet value of inventory and long-term assets on the date of such transition in the prescribed manner.
The tax committee should introduce a system of calculating VAT at the rate of 6% and keeping separate accounts on electronic invoices and purchase receipts within a month.
Improving VAT administration
The procedure for temporarily suspending the VAT payer’s certificate has been cancelled.
The procedure of recognition of legal entities, individual entrepreneurs and self-employed persons as VAT payers in mandatory order has also been terminated.
From now on, the VAT payer’s certificate will be issued only for the purpose of keeping the accounts of these taxpayers and will not be considered as a basis for determining the impact measures.
From January 1, 2027, the current practice involving the human factor in returning (reimbursing) the amount of the negative difference of VAT in cases with a low level of tax risk will be abandoned.
By October 1, 2026, the Tax Committee and the Ministry of Economy and Finance should implement the practice of automatically returning (reimbursing) the amount of the negative difference of value added tax as a result of real-time assessment of the risk level of electronic invoices and tax reporting.
Taxpayers will be automatically refunded the negative difference in VAT up to 10 million soums, which was generated before the entry into force of this decree, and which will be generated upon arrival, without requiring their application. There will be no tax audits related to this reimbursement.
Reducing the administrative burden on small businesses
Until January 1, 2028, small business entities will be given the opportunity to independently correct the symptoms of tax violations identified through the automated program “Tax Risk Identification, Analysis and Assessment” of tax authorities, and the following tax audits will not be conducted:
- when the amount of tax risk is up to five hundred million soums – tax audit;
- when the amount of tax risk is up to one hundred million soums — mobile tax inspection.
From July 1, 2026, when clarifications and (or) corrections are submitted to the chamber tax audit application, the process of activating operations on taxpayers’ bank accounts should be fully automated.
From January 1, 2027, small business entities will be allowed to deduct the cost of hiring accounting organizations and tax consultants by doubling the amount.
Hotel and catering industries
From June 1, 2026, by business entities providing hotel and catering services:
- it is allowed to accept cash payments when selling alcohol and tobacco products;
- when alcohol products are purchased, digital marking codes are recognized as being realized for final consumption in these entities.
From June 1, 2026, for business entities providing catering services:
- the procedure for registration and payment of wages for certain categories of employees will be introduced in a simplified manner on the same day and for a certain period through the mobile application of labor authorities;
- a refund of part of the paid value added tax is made in the amount of 40% of the amount of tax paid, regardless of the share of income received in non-cash form.
Starting from January 1, 2027, fees for the right to retail sale of alcohol products and for the right to sell alcohol products by catering establishments will be combined and its rate will be set at 10 percent of BHM.
Rental payments
Starting from June 1, 2026, the amount of rent paid for the use of buildings and structures belonging to business entities engaged in catering, trade and service activities, as well as areas adjacent to land plots, will be determined in the amount of one times the land tax determined in accordance with the procedure established by the Tax Code.
From January 1, 2027, when property with a total area of more than 1,000 square meters is leased to business entities by individuals and legal entities, the minimum rental rates for tax purposes will not be applied; Except for the city of Tashkent.
The decree came into force
Norms and regulations of this decree shall enter into force immediately, if no later period is specified in them.
Proposals for amendments and additions to legislative documents resulting from this decree must be submitted to the Cabinet of Ministers for a period of one month.
