The President Mirziyoyev signed a decree on August 19 ordering to draft a number of bills, presidential decrees and government resolutions aimed at improving the VAT administration and return.

Amendments are supposed to affect several areas at once - the agricultural sector, tourism, e-commerce and private medicine.

Simplification of posting on VAT accounts

According to the Cabinet of Ministers’ draft resolution, businesses switching to VAT payment will be able to get a certificate of posting for special accounts without an on-site inspection if they have real estate on their balance sheet.

A separate mechanism is also envisaged for those who are recognized as mandatory VAT payers: they shall be issued a certificate automatically, without taxpayer’s participation, with subsequent electronic oversight by tax authorities.

VAT simplification for agriculture

The draft presidential decree proposes adopting a simplified procedure for calculating and applying VAT in agriculture.

Further VAT refunds for exports via marketplaces

Bills and draft resolutions of the Cabinet of Ministers stipulate that taxpayers shall be able to receive a refund of VAT paid when exporting goods via national and foreign marketplaces.

Data on such transactions will be automatically transferred from the Customs Committee to the Tax Committee for quick verification of refund rights.

Differentiation of VAT refund terms for hotels

The draft government resolution proposes to revise the criteria for refunding 20% ​​of paid VAT for hotels. Currently, only those hotels have this right if at least 90% of their income comes from hotel services.

In the new rules, this threshold will vary depending on the category (star rating) of the hotel, which should simplify participation in the refund program for medium and small segment hotels.

VAT return in medicine

As part of supporting the private healthcare sector, a bill will propose to develop a mechanism for a partial VAT refund for medical institutions based on findings of analysis of annual turnover.

This should help reduce the share of the shadow economy in the medical services sector and increase their transparency.

Transparency in VAT return

In order to increase openness and control, a bill will propose that in the event of a refusal to refund VAT due to non-payment by counterparties, taxpayers should be given access to the list of such counterparties through their personal account.

This is expected to allow for prompt action and reduce risks when choosing partners.

As a reminder, in order to stimulate the transition from turnover tax to VAT, the government is introducing a number of benefits from January 1, 2026: companies will be exempt from income tax for a year, errors in reports will not be punished, and part of the accountant's salary (up to 5 million soums per month for six months) can be deducted from taxes.

In early July, the Chairman of the Tax Committee Sherzod Kudbiyev, at a meeting with of the hotel business leaders and auditors, admitted the possibility of reducing the VAT rate for the service sector if the right to offset is waived. While, the income tax and the same administration procedure will be retained.