PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of May 26, 2026 No. PP-100

About creation of more favorable economic and administrative conditions for development of subjects of small business

For the purpose of disclosure of turnovers and stimulation of growth of subjects of small business by further mitigation for them tax regime, and also simplification of administration of the value added tax I decide:

I. Main objectives

1. Determine main objectives of adoption of this Decree:

(a) creation of economic and administrative conditions for business growth;

(b) expansion of transparent tax base without increase in rates of the main taxes;

(c) improvement of digital services and the fair taxation based on the principle risk - the oriented tax administration;

(d) ensuring balance of interests of the state, business, workers, consumers, local budgets and investors.

II. Stimulation of growth and mitigation of transition of business to general tax regime

2. Determine since June 1, 2026 the established extreme size of the income for transition to generally established procedure for the taxation - the twelve-thousandfold size of basic settlement size.

III. Measures of additional support of small and medium business

3. Determine that since June 1, 2026:

(a) to the subjects of entrepreneurship rendering hotel services and services of public catering:

(i) it is allowed to accept payments in cash form in case of realization of alcoholic and tobacco products by them;

(ii) upon purchase of alcoholic products by them codes of digital marking are recognized as implemented for final consumption in these subjects;

(b) for the subjects of entrepreneurship rendering services of public catering:

(i) the procedure for the simplified registration in the same day and for certain term by means of mobile application of bodies for work and compensations of some employee categories takes root;

(ii) return of part of the paid value added tax is performed in the amount of 40 percent of paid amount of this tax irrespective of amount of the means which arrived in non-cash form;

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