Uzbekistan introduces VAT for pharmacies and clinics from April 2025

Starting from April 1, 2025, all pharmacies and clinics in Uzbekistan, including legal entities involved in the sale of pharmaceutical products or the provision of medical services, will begin paying value-added tax (VAT).

Photo: KUN.UZ

According to a decree issued on December 27, VAT reports will be automatically generated by tax authorities based on online cash register receipts or virtual cash register receipts issued for sold goods (services), formalized electronic invoices, and other external and internal data.

Additionally, the excise tax imposed on imported polyethylene raw materials used in pharmaceutical production is planned to be abolished.

A draft law regarding these changes is set to be developed by March 2025. Afterward, it must be approved by parliament and the president.

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