RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of March 5, 2026 No. PP-78

About measures for enhancement of system of value added tax return to foreign citizens

For the purpose of eradication of separate administrative barriers in system of value added tax return to foreign citizens, further increase in tourist attractiveness of the country by expansion of scope this system and service quality improvements, and also ensuring transparency of calculations in the field of retail trade I decide:

I. Main objectives

1. Determine main objectives of adoption of this resolution:

(a) expansion of scope system of value added tax return to foreign citizens;

(b) increase in amount of the purchases performed by foreign citizens in 2026-2027 by 10 times;

(c) increase in transparency of calculations in the field of retail trade and reducing shadow goods turnover.

II. Enhancement of system of value added tax return to foreign citizens

2. Take into consideration that since January 1, 2023 according to the procedure of experiment the system of partial return of the tax amount on value added paid by foreign citizens upon purchase of separate types of goods from the subjects who are engaged in retail trade is implemented (further - the "tax free" system), and also at the international airports "Tashkent" and "Samarkand" service Items are created.

3. Determine that since April 1, 2026:

(a) the system of value added tax return to foreign citizens takes root at all international airports of the republic;

(b) for foreign citizens the possibility of value added tax return at will in the form of cash is created. At the same time 85 percent of the size of the established rate of the value added tax go for return of tax amount to value added to the foreign citizen, 15 percent - for services of "tax free" systems operator;

(c) the value added tax return on bank card of foreign citizens is performed not later than three working days from the date of commodity exportation in time;

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