A number of innovations are being introduced in the tax system for entrepreneurs in the country. This was reported by Zamin.uz.
According to the Tax Committee, a total of 42.7 billion UZS in value-added tax (VAT) was refunded to business entities in the form of cashback during 2025. So far, enterprises operating in various sectors have taken advantage of the opportunity to reclaim VAT in accordance with the procedures established by the state.
Specifically, 1.6 billion UZS was given as cashback to 36 tour operators, 7.3 billion UZS to 152 hotels, 31.4 billion UZS to 575 catering enterprises, and 2.3 billion UZS to 65 livestock and poultry farms. The right to receive cashback applies not only to individuals but also to legal entities.
This creates additional financial relief for business entities and especially serves to develop small and medium-sized businesses. According to the Tax Committee, the VAT cashback mechanism mainly applies to entrepreneurs operating in tourism, hotel business, catering enterprises, as well as livestock and poultry sectors.
This system allows circulating funds to be directed directly into business. As of September 1, 2025, the number of VAT payers registered in the country reached 232,565, which is a 17.6% increase compared to the same period last year.
The majority of VAT payers are active in the trade sector, numbering 81.9 thousand. Additionally, 48.1 thousand operate in agriculture, and 27.8 thousand in the industrial sector.
Experts believe that the introduction of such mechanisms in the tax system is of great importance for improving the business environment and ensuring financial stability. VAT cashback is becoming an effective tool that not only eases the tax burden for businesses but also supports their development.
Source: Tax Committee data.
