Tashkent and Samarkand international airports to introduce a system of VAT refunds to foreigners

The draft resolution of the Cabinet of Ministers “On the introduction of a system of refund of value added tax (tax free) for goods purchased by foreign citizens when crossing the border of Uzbekistan” has been announced.

From January 1, 2023, a tax-free system of refund of value added tax (VAT) paid by foreign citizens on the purchase of goods from retail organizations in the territory of Uzbekistan will be introduced as a pilot project at Tashkent and Samarkand international airports.

Uzbekistan Airports JSC together with the State Customs Committee will take measures to place special points of VAT refund for operators of the tax free system on the territory of Tashkent and Samarkand international airports in the manner prescribed by law.

The State Customs Committee, the State Tax Committee, the Ministry of Tourism, the Ministry of Transport and the Ministry of Finance will study the effectiveness of the establishment of a "tax free" system until September 1, 2023 and according to the results of the study, they will develop proposals for the gradual introduction of this system at all international airports, railway stations and checkpoints of the country.

By August 1, 2022, the State Tax Committee will develop and approve the following:

•  Integrated information program of the tax free system, which allows the exchange of information between the participants of the “tax free” system in conjunction with the State Customs Committee, the Ministry of Information Technology and Communications;
•  Creating an opportunity to design and print a special label in the integrated information program of the tax free system in cooperation with the SUE “Scientific Information Center of New Technologies” under the State Tax Committee, the Ministry of Information Technologies and Communications;
•  Procedure and conditions of concluding a mutual agreement with legal entities wishing to become the operator of the system “Tax free” in consultation with the Ministry of Finance;
•  Sample form of stickers and special labels with the word “tax free”.