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Uzbekistan Introduces New VAT Refund Rules for Foreigners

Uzbekistan Introduces New VAT Refund Rules for Foreigners

Published on: 2026-07-20

Source: People’s Republic of China — Translation

An important disclaimer is at the bottom of this article.

Tashkent, July 20 /Xinhua/ — The Cabinet of Ministers of Uzbekistan has approved new rules for the refund of value-added tax (VAT) to foreign citizens for goods purchased in the country. Local media reported this on Monday, referring to a resolution published on the national legislation portal Lex.uz.

According to the document, the minimum purchase amount required for VAT refund processing has been lowered from 1 million to 300 thousand sums /about 25 US dollars/.

In addition, the list of goods subject to the return system has been significantly expanded. The updated list includes virtually all categories of goods, except for food products.

The payment terms have also changed. For cashless payments, the VAT amount will be transferred to the foreign citizen’s bank card or account within three working days. Previously, the payment was made only at the end of the following month.

In addition, when leaving Uzbekistan, tourists will be able to receive a cash refund in US dollars. In this case, a foreigner is paid 85 percent of the tax amount, and 15 percent is withheld as a commission by the operator of the Soliq Servis system. –0–

Please note; This information is raw content obtained directly from the information source. It is an accurate report of what the source claims and does not necessarily reflect the position of MIL-OSI or its clients.