Uzbekistan to introduce VAT refund system from July 1, 2020

The draft resolution of the Cabinet of Ministers “On the introduction of the VAT refund (tax-free) system for goods purchased on the territory of Uzbekistan by foreign citizens and stateless persons” has been announced.

It is expected that the tax-free system, that is, refund of value added tax paid by foreign citizens and stateless persons while purchasing goods on the territory of Uzbekistan, will be introduced from July 1, 2020.

It is established that the development, improvement, technical support and ensuring the uninterrupted operation of the Single electronic database of tax-free system, as well as the provision of special refund stations with necessary equipment and modern technical facilities will be implemented at the expense of the off-budgetary funds of the State Tax Committee.