How vat / sales tax works in Uzbekistan
Uzbek VAT defaults to 12% on domestic supplies, with output tax charged, input tax credited, and monthly electronic returns.
Registration follows UZS 1 billion of turnover with voluntary entry below, while exports and international transport zero-rate.
Financial, health, education, and agricultural supplies are largely exempt, and e-invoicing validates every transaction.
Tax rates at a glance
- Standard VAT
- 12%
- Zero-rated supplies
- 0%
- Exempt supplies
- Exempt
- Registration line
- UZS 1bn
- Filing rhythm
- Monthly
- E-invoicing
- Validated
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersManufacturersFreelancersExpatsCross-border traders
Watch out for
- Turnover-tax and simplified tracks interact with VAT registration where small traders cross lines mid-year.
- Exempt supplies block input recovery without a reduced band to blame, repricing mixed health and finance work.
- E-invoicing validity conditions deny credits on formal defects, making issuance discipline part of every sale.
- IT-park and incentive regimes redirect treatment for qualifying tech operations with status evidence.
Frequently asked questions
What is the VAT rate in Uzbekistan?
Uzbekistan applies 12% standard VAT in 2026, with zero-rating for exports and exemptions for finance, health, and education.
When must an Uzbek business register for VAT?
Past UZS 1 billion of turnover, with monthly electronic filing. Voluntary registration suits input-heavy starters.
How does e-invoicing work in Uzbekistan?
Validated electronic issuance supports every credit claimed, with formal defects denying buyer recovery regardless of the supply.