- From January 1, 2026, agricultural entities in Uzbekistan will be exempt from VAT when selling their own products, except for grain and cotton. The practice of refunding VAT on expenses like seeds, fertilizers, fuel, transport, and electricity will continue. This change aims to ease the tax burden on farmers and promote transparency in the agricultural sector.
Source: kun.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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