Uzbekistan cancels requirement for printing and formalizing invoice registers

Changes have been made to the tax administration system in Uzbekistan aimed at reducing the bureaucratic burden on businesses. Some outdated documentation requirements have been abolished, and new reporting forms and preferential tax conditions have been introduced for certain groups of entrepreneurs.

The Ministry of Justice registered a document regulating changes to the tax reporting form. One of the most significant innovations was the removal of the obligation for taxpayers to print invoices registers after the end of the tax period, number, staple them, and certify them with a seal (if one exists).

The requirement to print additional sheets of electronic registers and attach them to documents for the relevant tax period has also been abolished.

In parallel, updated reporting forms were approved for enterprises using the simplified method for calculating and paying value-added tax. These changes apply to entrepreneurs whose main activities are related to trade, public catering, or service provision.

For this category of business, the option to apply a VAT rate of 6% to all revenues from the sale of goods and services is provided, and the profit tax rate can reach 0%. Furthermore, the land tax reporting form for legal entities has been modernized, with the addition of 'Taxable Base' and 'Inefficiently Used Land' sections.

It is noted that fast-food chains lead in terms of tax contributions in the public catering sector of Uzbekistan. In the first half of 2026, this industry contributed 1 trillion soms in taxes to the budget.