Tourism Committee of the Republic of Uzbekistan

The event was organized within the framework of the Presidential Decree of the Republic of Uzbekistan No. UP-100 of 26 May 2026, "On measures to create more favorable economic and administrative conditions for the growth of small business entitie."

The main topic of the meeting was the simplified procedure for applying value-added tax (VAT), which is being introduced for businesses in the tourism industry. Taxpayers opting for this regime will apply a single VAT rate of 6 percent to the sale of all goods and services.

One of the first questions raised by entrepreneurs concerned the applicability of the new regime to tourism services. Representatives of the Tax Committee confirmed that accommodation facilities, tour operators, and hotels are classified as service providers and are therefore eligible to apply the simplified VAT procedure at the 6 percent rate.

Another important issue concerned the timing of the transition to the new tax regime. It was explained that businesses may switch to the simplified VAT regime during the calendar year. The new regime takes effect from the first day of the month following the submission of the relevant notification. At the same time, businesses operating under the general taxation system that purchase goods or services from taxpayers applying the 6 percent VAT rate retain the right to recognize the VAT amount indicated in the issued tax invoice.

During the meeting, representatives of the tourism business also received answers to a number of other questions.

Question: Does the 6 percent VAT rate apply to all goods and services, or are there any exceptions?

Answer: For taxpayers that have switched to the simplified VAT regime, the unified 6 percent VAT rate applies to the sale of all goods and services.

Question: Will entrepreneurs who choose this regime lose previously granted VAT exemptions and the right to receive VAT cashback?

Answer: No. Upon switching to the simplified VAT regime, the previously applicable VAT exemptions and cashback mechanisms are no longer available.

Question: Does the simplified VAT regime apply to businesses engaged in exports and imports?

Answer: Yes. Export transactions are also subject to the 6 percent VAT rate. However, VAT paid at customs on imported goods cannot be claimed as an input tax credit.

Question: Will the criteria for tax risk analysis and desk audits change for businesses applying the 6 percent VAT regime?

Answer: No. The same tax risk assessment criteria and desk audit procedures apply to all business entities.

Question: What happens to VAT previously paid on inventory remaining in stock when switching to the simplified VAT regime?

Answer: When transitioning to the simplified regime, the previously paid VAT on inventory balances must be written off.

In addition, Tax Committee specialists responded to a number of other questions raised by representatives of the tourism industry during the open dialogue.