The Tax Committee of Uzbekistan has clarified the application of Value Added Tax (VAT) to the export of goods and services for payers using the simplified method of calculating and paying VAT.
The Committee stated that export operations under this regime are subject to a 6% VAT rate, not a zero rate. This information was provided by the Tax Committee of Uzbekistan.
This clarification followed social media reports claiming that exports under the simplified VAT regime continue to be taxed at 0%. The Committee explained that this conclusion was drawn because the tax amount is not displayed in line 0103 of the simplified VAT declaration form.
The Tax Committee emphasized that the absence of the VAT amount in this line does not mean the application of a zero rate. According to paragraph 6(a) of Presidential Decree No. UP-100 dated May 26, 2026, taxpayers applying the simplified VAT calculation and payment regime are subject to a 6% rate on all supplies of goods and services, including exports.
The Committee further explained that the VAT amount is not indicated when filling out the cargo customs declaration and, consequently, is not reflected in column 4 of line 0103 of the VAT declaration. Instead, the tax is calculated at a 6% rate of the total turnover from the sale of goods and services indicated in column 3 of line 010 of the tax declaration.
Finally, the Tax Committee stressed that the absence of the VAT amount in line 0103 is solely a feature of the reporting form and does not indicate that export operations are subject to a zero rate.
