A resolution of the Cabinet of Ministers has been adopted, according to which, from January 1, 2023, the Tax Free system will be introduced as an experiment to refund to foreign citizens the amounts of VAT paid by them when purchasing certain types of goods on the territory of Uzbekistan.

Tax Free will apply to goods included in the list approved by the Cabinet of Ministers, which are sold at retail outlets in all regions of the country. The list includes carpets, ceramic dishes, perfumery and cosmetic products, leather goods and others.

The total amount of purchases of goods that fall under the Tax Free system must be at least 1 million soums.

For VAT refunds, foreign citizens need to register in the Soliq mobile application and scan checks in it.

They will be able to issue a VAT refund when leaving the territory of Uzbekistan through the international airports of Tashkent, Samarkand, Bukhara, Fergana and Urgench by contacting the system operator within 3 months from the date of purchase of goods.

The Tax Free amount will be returned after the 25th day of the month following the month in which the purchase was made, after confirming the status of the departure of a foreign citizen from the territory of Uzbekistan.