Uzbekistan cancels mandatory transition of importers to VAT
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Uzbekistan cancels mandatory transition of importers to VAT

The Tax Committee of Uzbekistan announced the cancellation of the mandatory transition to Value Added Tax (VAT) for legal entities, individual entrepreneurs, and self-employed citizens engaged in importing goods into the country.

As a result of this change, 560 importing enterprises have been given the option to maintain payment of turnover tax instead of switching to the VAT regime.

According to previously applicable rules, entrepreneurs involved in importing goods were obliged to register as VAT payers, regardless of their turnover volume.

The Tax Committee noted that in 2025, 1600 importers were transitioned to paying VAT and corporate income tax, even if the value of the goods they imported did not exceed 1000 US dollars.

The annulment of the mandatory transition will allow the relevant importers to continue their activities under the turnover tax system.

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