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Uzbekistan Clarifies 6% VAT on Exports Under Simplified Regime

  • Uzbekistan’s Tax Committee clarified that exports under the simplified VAT regime are taxed at 6%, not 0%.
  • Social media claims about a zero rate were incorrect; the missing VAT amount on the return form does not mean a zero tax rate.
  • Under Presidential Decree No. UP-100 (26 May 2026), the 6% rate applies to all goods and services supplies, including exports.
  • The VAT is calculated on total turnover reported in the tax return, while export-related VAT may not appear in the specific reporting line due to form rules.

Source: uzdaily.uz

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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