Uzbekistan introduces stricter rules for e-services, imports, and VAT compliance

President Shavkat Mirziyoyev has signed a decree aimed at promoting cashless payments and combating the shadow economy. Starting April 1, 2026, payments for real estate, vehicles, utilities, and a range of other goods and services will be accepted only in cashless form.

Starting January 1, 2026, Uzbekistan will restrict the activities of foreign legal entities that provide electronic services or sell goods to individuals if they operate without registering with the Tax Committee and fail to complete registration within 30 days after receiving notification.

Imported food products that remain unsold for nine months, or, in the case of meat and fresh fruits and vegetables, for three months, as well as inventory stored in warehouses valued at more than 500 BCV (UZS 206 million), will constitute grounds for an on-site tax audit.

For real estate and construction materials, the tax base will be calculated based on market value.

Legal entities operating in construction and trade must maintain records of their charter capital and any changes to it, including goods contributed to the charter fund. Such transactions must be reported through the taxpayer’s online personal account and reflected in the tax authorities’ database within 15 days of execution.

Expedited VAT refunds without audit will not apply to enterprises whose founders or managers have previously evaded taxes, nor to companies they have established or reorganized within the past 12 months.

If discrepancies are identified during a desk audit, tax authorities are required to review any additional documents submitted by taxpayers. If violations are corrected within the prescribed timeframe and all taxes, fees, and penalties are fully paid, the organization’s officials will be exempt from liability, including criminal liability.

For goods sold under licensed activities, as well as activities requiring permits or carried out on a notification basis, sellers will be allowed to issue invoices after an automatic check confirming that they hold a valid license.