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From April 2026, amendments to the Regulation on the Special Registration of VAT Payers with Tax Authorities came into force in Uzbekistan, approved by Cabinet of Ministers Resolution No. 154 of April 9, 2026. The new procedure simplifies registration for compliant businesses but at the same time strengthens control over the accuracy of data and the actual location of companies.
What exactly has changed
1. VAT certificates are now issued automatically
Most taxpayers required to pay VAT (except budgetary and non-profit organizations) no longer need to submit an application. The certificate is issued automatically. This significantly reduces the administrative burden.
2. Tax authorities will check your actual location
When registering for special VAT accounting, the tax authority will verify whether the company is actually located at its state registration address and confirm the accuracy of that information. An exception is made for property owners — their address is not checked. If the information is found to be inaccurate, it will affect the taxpayer's risk level.
3. VAT certificates may be suspended — by court decision
A VAT certificate may be suspended for more than 30 days, but only by court order based on an electronic application from the tax authority. If a tax audit (desk or field) does not confirm any discrepancy between the company's transactions and its declared list of purchased and sold goods (services), the certificate will be reinstated.
4. Exceeding the income threshold by mistake — grounds for cancellation
If a taxpayer's total income for a tax period mistakenly exceeds 1 billion UZS and a VAT certificate was issued on that basis, the tax authority may decide to cancel it. To avoid this, the company may independently file an electronic application for deregistration. If approved, the certificate will be canceled retroactively from the date it was issued.
Most taxpayers required to pay VAT (except budgetary and non-profit organizations) no longer need to submit an application. The certificate is issued automatically. This significantly reduces the administrative burden.
2. Tax authorities will check your actual location
When registering for special VAT accounting, the tax authority will verify whether the company is actually located at its state registration address and confirm the accuracy of that information. An exception is made for property owners — their address is not checked. If the information is found to be inaccurate, it will affect the taxpayer's risk level.
3. VAT certificates may be suspended — by court decision
A VAT certificate may be suspended for more than 30 days, but only by court order based on an electronic application from the tax authority. If a tax audit (desk or field) does not confirm any discrepancy between the company's transactions and its declared list of purchased and sold goods (services), the certificate will be reinstated.
4. Exceeding the income threshold by mistake — grounds for cancellation
If a taxpayer's total income for a tax period mistakenly exceeds 1 billion UZS and a VAT certificate was issued on that basis, the tax authority may decide to cancel it. To avoid this, the company may independently file an electronic application for deregistration. If approved, the certificate will be canceled retroactively from the date it was issued.
Why this matters for businesses
On the one hand, the government is removing unnecessary bureaucratic barriers. On the other hand, it is introducing tools to more quickly identify non-compliant taxpayers. The tax authority's focus is now on:
- accuracy of the legal address — the tax authority will check the actual location;
- alignment of transactions with declared activities — discrepancies may lead to suspension of the certificate;
- income monitoring — accidentally exceeding 1 billion UZS may result in retroactive cancellation of the certificate.
What risks to consider
- Suspension or cancellation of the VAT certificate;
- Assignment of a higher tax risk level;
- Additional desk and field audits;
- The need to restore registration through court.
What businesses should do
- Check whether your legal address matches your actual location.
- Ensure that all transactions align with your declared list of goods and services.
- Carefully monitor your total income to avoid accidentally exceeding the 1 billion UZS threshold.
- If a certificate was issued by mistake, file an application for deregistration promptly.
How TechCount can help
We support businesses on all matters of taxation and registration in Uzbekistan. Our specialists will:
Contact us — we will help you navigate the new rules and avoid risks associated with VAT payer registration.
- audit your registration data and legal address;
- advise on the new VAT registration rules;
- represent your interests when dealing with tax authorities;
- provide full tax and legal support.
Contact us — we will help you navigate the new rules and avoid risks associated with VAT payer registration.