Implementation of tax free system
From January 1, 2023, the Ministry of Finance proposes, as an experiment, to introduce a VAT refund system for foreign tourists for goods purchased in Uzbekistan (tax-free) at the airports of Tashkent and Samarkand. This draft law is published on the SOVAZ portal. Until September 1, 2023, the State Customs Committee, the State Tax Committee and other departments are instructed to develop proposals for the phased introduction of the tax-free system at all airports, railway stations and customs control points. A list of retail outlets selling goods at tax-free will be compiled. To be eligible, you must meet the following criteria: work in retail trade for more than 2 years; status of a recognized VAT payer; absence of tax debts at the time of applying to the State Tax Committee.
It is noted that the effect of tax-free will not apply to goods from duty-free shops (duty free), excisable goods, cars. In addition, VAT will not be refunded for fully or partially used goods and goods without packaging. Discussion of the bill on the portal will last until April 15.