The presidential decree “On measures to implement the tasks set in the fourth open dialogue of the President of Uzbekistan with entrepreneurs” was adopted.

According to the document, when reimbursing the amount of value added tax on export transactions:

•  taxpayers are not required to submit to the tax authorities documents attached to the goods that have a mark of the customs authority located at the point of transfer from the customs territory of Uzbekistan, confirming the shipment of goods to the specified country;
•  information provided by customs authorities to tax authorities through electronic exchange of information in real time on the fact of crossing the customs border of goods is the basis for confirming the fact of export of goods.

If the contract for import of equipment and/or components sets the delivery period for more than 180 days, the delivery period specified in the contract is recognized as the asset repatriation period for this transaction.

From January 1, 2025 to January 1, 2028, the income tax rate for catering establishments will be reduced by 50%.