PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of September 4, 2025 No. UP-153

About measures for implementation of the simplified procedure for calculation of the value added tax in the field of agricultural industry

For the purpose of accomplishment of the priority tasks determined within the V open dialogue of the President of the Republic of Uzbekistan with entrepreneurs, providing the population with high-quality food products, and also I decide reducings unofficial goods turnover in industry by support of the sphere of agricultural industry:

I. Main objective

1. Determine main objective of adoption of this Decree increase by 3 times of at least official goods turnover in the field of agricultural industry in 2026-2027.

II. Simplification of the taxation system for agricultural producers

2. Implement since January 1, 2026 zero rate of the value added tax for realization of the agricultural products (except for cotton and grain) which are grown up by agricultural producers.

3. Establish procedure according to which since January 1, 2026:

(a) the list of agricultural products to which the zero rate of the value added tax is applied (further - the List) affirms the Ministry of Agriculture and the Tax Committee and is published on their official websites;

(b) the procedure for compensation (return) for tax amounts on value added paid on goods (services) which were purchased for cultivation of products included in the List is effective;

(c) compensation (return) of tax amount on value added to agricultural producers (except for cotton and grain) is performed in three-day time in the automated procedure.

4. To the Tax Committee (Sh. Kudbiyev) since January 1, 2026 to implement the system of the automated analysis developed together with experts of the International Monetary Fund in real time of electronic invoices depending on risk degree when offsetting tax amount on value added on single supply chain of goods. At the same time according to the electronic invoices having high risk to provide:

(a) not exceeding of their share of 10 percent from total quantity of the electronic invoices which are drawn up during the accounting period;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info