From 1 April to 31 December 2020: VAT payers with sales turnover below UZS1 billion (approx. US$105,000) per month who use electronic VAT-invoices, are entitled to calculate and pay VAT on a quarterly basis (rather than on a standard monthly basis).
Starting from 1 April 2020, taxpayers utilizing VAT exemptions granted by the decisions of the President of Uzbekistan and the Cabinet of Ministers are entitled to use funds released from taxation freely without redirecting such funds for specific targeted purposes.
Source: EY
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