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).
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.
Related News
17:03 / 26.06.2026
Coca-Cola's Uzbek subsidiary challenges $25 million tax assessment in court
17:35 / 25.06.2026
Local manufacturers demand equal VAT privileges to compete with foreign importers
14:42 / 24.06.2026
Privacy concerns mount: Tax Committee eyes personal card data in aggressive push to track citizen finances
11:58 / 17.06.2026