Uzbekistan plans to automate excise tax reporting starting in 2027

Changes have been made to the tax administration system in Uzbekistan aimed at reducing the bureaucratic burden on businesses. Some outdated documentation requirements have been abolished, and new reporting forms and preferential tax conditions have been introduced for certain groups of entrepreneurs.

The Ministry of Justice registered a document regulating changes to the tax reporting form. One of the most significant innovations was the removal of the obligation for taxpayers to print invoices registers after the end of the tax period, number, staple them, and certify them with a seal (if one exists).

The requirement to print additional sheets of electronic registers and attach them to documents for the relevant tax period has also been abolished.

In parallel, updated reporting forms were approved for enterprises using the simplified method for calculating and paying value-added tax. These changes apply to entrepreneurs whose main activities are related to trade, public catering, or service provision.

For this category of business, the option to apply a VAT rate of 6% to all revenues from the sale of goods and services is provided, and the profit tax rate can reach 0%. Furthermore, the land tax reporting form for legal entities has been modernized, with the addition of 'Taxable Base' and 'Inefficiently Used Land' sections.

It is noted that fast-food chains lead in terms of tax contributions in the public catering sector of Uzbekistan. In the first half of 2026, this industry contributed 1 trillion soms in taxes to the budget.

Uzbekistan has introduced an automated system to simplify the tax reporting process for rental income for individual entrepreneurs. This mechanism was launched by the Tax Committee.

The new function automatically generates the third appendix to the personal and social tax declaration using data from the E-ijara information system. An appendix titled 'Calculation of minimum rent established for persons renting out property' is automatically generated, assigned the separate reporting package code 11191_1.

Rental agreements registered by tax agents in the E-ijara system will be automatically included in this appendix, with details broken down by districts and cities. The data will be formed based on the payer's registration location.

Following the introduction of this new mechanism, lines 070 and 071, as well as Appendix 3 of the previous reporting package, 11190_12, will no longer require completion or generation.

Furthermore, the Tax Committee has clarified the rules for declaring property rented out by private individuals. Specifically, the fifth appendix to the personal and social tax declaration no longer requires stating information about property rented from individuals if the relevant agreements have been registered in the E-ijara system.

Previously, a similar proactive tax administration mechanism was introduced for legal entities acting as tax agents. The Tax Committee has also issued instructions regarding the completion of personal and social tax declarations in accordance with the updated procedure.

The Tax Committee of Uzbekistan announced the automation of the process for entering data on foreign currency receipts from goods exports into Value Added Tax (VAT) declarations. This information is now filled in automatically based on data provided by customs authorities.

These changes affect lines 060 and 070 of Appendix No. 3, as well as line 01042 of Appendix No. 6 of the VAT declaration. To support the updated mechanism, taxpayers have access to a new VAT reporting package, number 10006_47, in their personal accounts.

Exporters can verify information about their export operations, corresponding to customs declarations for cargo and foreign currency receipts, via the portal my.soliq.uz. To do this, users must navigate to the 'Services' section, select 'Customs Declarations for Legal Entities,' then 'Export Operations,' and use the 'General Information on Export Operations and Payments' service.

If the information on foreign currency receipts is incomplete or technical issues arise, the data can be updated using the 'Update Data' button and the taxpayer's identification number (TIN). The update occurs automatically due to integration with the Customs Committee's information systems.

The Tax Committee advises exporters to preliminarily verify the information on foreign currency receipts through this service before submitting VAT declarations. The existing proactive reporting form will remain available for cases where the automatically generated data requires no adjustments.