Tashkent, Uzbekistan (UzDaily.com) —  According to the Presidential Decree "On Measures to Implement the Tasks Identified in the Fourth Open Dialogue of the President of the Republic of Uzbekistan with Entrepreneurs", the following changes have been introduced regarding VAT reimbursement for export operations:

- Taxpayers will no longer be required to provide shipping documents with customs stamps from the customs office located at the point of exit from Uzbekistan’s customs territory, confirming the shipment of goods to the destination country.

- Customs authorities’ information on the movement of goods across the customs border, provided to tax authorities through real-time electronic data exchange, will serve as the basis for confirming the export of goods.

Additionally, if a contract for the import of equipment and/or components stipulates a delivery period exceeding 180 days, the asset repatriation period for that operation will be recognized as the delivery period specified in the contract.

From 1 January 2025 to 1 January 2028, the profit tax rate for catering enterprises will be reduced by 50 percent.