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 sphere 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 sphere of agricultural industry in 2026-2027.

II. Simplification of the taxation system for agricultural producers

2. Implement since January 1, 2026 zero tax rate on value added 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 tax rate on value added 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 excess of their share of 10 percent from total quantity of the electronic invoices which are drawn up during the accounting period;

(b) offsetting of tax amount on value added after its complete payment in the budget the seller (supplier) or the buyer (customer).

5. To the agency of space researches and technologies (Sh. Kadirov) to implement since January 1, 2026 practice of representation on regular basis of data on actually sowed acreage on farmlands within the state space monitoring by integration of the centralized single platform "Space Gov Monitoring" with information systems of the Tax Committee.

III. Organization, providing and control of execution of the Decree

6. To the deputy prime minister D. Kuchkarov:

(a) till December 1, 2025 to introduce the draft of the resolution on optimization of the subsidies and other measures of support provided to the sphere of agricultural industry in connection with implementation of zero tax rate on value added for realization of agricultural products;

(b) together with the Ministry of Agriculture (I. Abdurakhmonov), the Tax Committee (Sh. Kudbiyev), Chamber of Commerce and Industry (D. Vakhabov) with approval to carry out to the week time of the scheduled plan on places explanatory work for a period of up to January 1, 2027 on application of zero tax rate on value added for agricultural products and system of assessment of risk degree of electronic invoices, to give practical help to subjects of entrepreneurship on the arising questions.

7. To the Ministry of Economics and finance (A. Haydarov) together with the Tax Committee (Sh. Kudbiyev) to introduce to the Cabinet of Ministers the bill providing modification and the amendments in the Tax code following from this Decree in a month.

8. To the Tax Committee (Sh. Kudbiyev) together with the Ministry of Economics and finance (A. Haydarov) to submit for approval in the Cabinet of Ministers procedure for the automated analysis in real time of electronic invoices depending on risk degree in a month, and also offsetting of tax amount on value added according to the electronic invoices having high risk after its complete payment in the budget.

9. Assign to the deputy prime minister D. A. Kuchkarov and the chairman of the Tax Committee Sh. D. Kudbiyev the personal responsibility for the effective organization of execution of this Decree.

10. Discussion of course of execution of this Decree, implementation of coordination and control of activities of the departments responsible for its execution to assign to the Prime Minister of the Republic of Uzbekistan A. N. Aripov.

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