The Cabinet of Ministers of Uzbekistan has approved a procedure for refunding fifty percent of the value-added tax (VAT) actually paid into the republican budget to entrepreneurs who organize business tourism (MICE) events on the territory of the republic.
This document was adopted in fulfillment of the President's Decree No. PP-348 of November 19, 2025, and is aimed at stimulating the influx of foreign tourists into the country.
The right to receive compensation is granted to licensed tour operators who ensure the participation of at least one hundred foreign guests in an MICE event. Such events include conferences, exhibitions, meetings, and other business activities in this industry. It is important to note that this procedure does not apply to tax overpayment amounts arising from the submission of corrected tax declarations.
The approved regulation details the requirements for organizers, the application submission procedure, the list of necessary documents, the mechanism for calculating reimbursed funds, and the method of transferring them from the republican budget to the entrepreneur's account. To receive a refund, the entrepreneur must submit an application to the Tourism Committee through the National Unified Tourism Platform no later than three months after the date the event concludes.
The application must contain information about the program and the event itself, a budget of organizational expenses, electronic invoices, online cash register receipts (if available), documents on bank transfer payments, as well as a list of foreign participants with data on entry and exit from Uzbekistan. Applications submitted after the established deadline will not be considered, and only one application is allowed per event.
The Tourism Committee reviews the submitted documents within five working days and forms an electronic conclusion on compliance with regulatory requirements, which is then sent to the Tax Committee. After submitting the VAT declaration, but no later than three months from the date of submission, the entrepreneur sends a request for a half-tax refund through the Soliq mobile application or the state tax authority's electronic public services portal.
The Tax Committee's automated program, integrated with state information systems, processes this request. The program checks compliance with rules, the presence of the Tourism Committee's conclusion, the amount of tax actually paid into the budget, as well as the VAT amounts accounted for on goods and services directly related to the organization of the event.
The refund is applied to the lesser of the two calculated amounts: the refund amount cannot exceed 50% of the tax actually paid into the republican budget, nor can it exceed 50% of the tax accounted for in the costs of organizing the event. Furthermore, the refund is provided only for VAT paid as part of expenses included in the cost of organizing the event and deducted when calculating corporate income tax according to the Tax Code.
Reasons for refusal include non-compliance with regulatory requirements, submission of inaccurate or falsified data, absence of an electronic conclusion confirming the event's holding, violation of the application submission deadline, or actual failure to fulfill the obligation to pay tax into the budget. If inaccurate data is found, the refund is rejected, previously refunded funds are returned to the budget, and responsible parties are subject to penalties. The Tax Committee also reserves the right to conduct additional checks on high-risk applications.
If all requirements are fully met, the funds will be returned no later than fifteen working days from the receipt of the application. The Treasury under the Ministry of Economy and Finance will automatically transfer the funds to the entrepreneur's bank account within the approved budgetary allocations. If the entrepreneur has outstanding tax debts, financial sanctions, or penalties, the refunded funds will first be used to cover these obligations.
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).
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.
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.
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.
