The government of Uzbekistan has decided to introduce a new support mechanism for businesses, allowing entrepreneurs involved in business tourism (MICE) to receive a refund of half of the paid value-added tax (VAT).
Conditions for Receiving Compensation
This support measure is intended for companies that host international forums, exhibitions, conferences, business meetings, and other events in the country that attract foreign guests. To apply for compensation, the entrepreneur must submit a corresponding application to the Tourism Committee through the Unified National Tourism Platform. The deadline for submitting the application is set at three months after the event concludes.
Documentation Requirements
When submitting the application, several documents must be provided, including the event program, a detailed cost estimate, electronic invoices, receipts obtained through online cash registers, and bank payment documents. Additionally, a list of foreign participants with confirmation of their entry and subsequent exit from Uzbekistan is required; further documents may also be necessary.
Application Review and Current Situation
The Tourism Committee commits to reviewing each application within five working days. If the refund amount is adjusted after the submission of updated reports, any excess funds must be returned to the state budget. It should be noted that Uzbekistan already has a program for returning part of the VAT for enterprises in several sectors; since the beginning of 2026, 96.9 billion soums of VAT have been refunded in the tourism, public catering, livestock, and jewelry industries.