Changes to tax reporting forms took effect on 6 November 2026. Uzbekistan approved reporting forms for calculating and paying value-added tax (VAT) under the simplified procedure and added new sections to the land tax return for legal entities.

Paper invoice registers

Businesses previously had to print their invoice registers for goods and services, number and bind the pages, and stamp them if they had a seal by the 15th day of the month following the tax period. That requirement has been removed.

Businesses are also no longer required to print additional sheets kept electronically and attach them to the register for the relevant tax period.

Reporting under the simplified VAT procedure

Businesses whose main activity is food service, trade or the provision of services may opt for the simplified procedure until 1 January 2030. Large taxpayers and companies with 50% or more state ownership are excluded.

Under the simplified procedure, VAT is charged at 6% on all turnover from sales of goods and services, and the profit tax rate is 0%.

To switch, businesses submit a notification through their online taxpayer account. The simplified procedure applies from the first day of the month after the notification is submitted. Businesses using this procedure cannot claim a credit for VAT paid on purchases of goods and services.

New sections in the land tax return

The land tax return for legal entities now includes “Tax Base” and “Inefficiently Used Land” sections.

Legal basis — Tax Committee Resolution registered on 5 November 2026 under No. 3221-10 and Presidential Decree No. UP–100 of 26 May 2026.