Foreign citizens can claim back VAT for their purchases in Uzbekistan

On November 9 of this year, the decision "On the introduction of the system of refund of value added tax for goods previously purchased by citizens of foreign countries when leaving the territory of the Republic of Uzbekistan" was adopted.

According to the decision, starting from January 1, 2023, the "tax free" system of partial refund of the amount of VAT paid by them for the purchase of certain types of goods from entrepreneurs engaged in retail trade in the territory of Uzbekistan will be introduced as an experiment.

"Tax free" applies to which products?

"Tax free" applies to goods included in the list approved by decision in retail trade facilities in all regions of the republic.

How much should I purchase?

It is necessary to purchase goods with a total value of at least 1 million soums subject to the "tax free" system.

How can foreign nationals benefit from Tax Free?

For this, it is enough for a citizen of a foreign country to register in the "Tax" mobile application and scan the online NKT fiscal receipts provided for his purchases.

Calculation of the amount of "Tax free" and its transfer to the bank plastic card or bank account of a citizen of a foreign country is carried out by the system operator "Saliq-servis" DUK. It will be possible to monitor these processes online in the Tax mobile application.

When citizens of foreign countries leave the territory of Uzbekistan through the international airports of Tashkent, Samarkand, Bukhara, Fergana and Urganch, they will be able to apply for a VAT refund within 3 months from the time of purchasing the product by contacting the system operator.

When will the paid tax amounts be returned?

The "Tax free" amount will be returned after the 25th day of the month following the month in which the purchase was made, after the departure of the citizen of a foreign country from the territory of the republic is confirmed.

Calculation of the amount of VAT returned to citizens of a foreign country and its return is carried out through a special mobile application of the tax authorities.

Refund of VAT amount to citizens of foreign countries is carried out when the minimum purchase price, including VAT, is at least 1 million soums and within 3 months from the date of purchase of goods.

Until December 10, 2022, additions will be added to the mobile application that will allow the refund of the amount of VAT paid by citizens of foreign countries.

Until December 15, 2022, citizens of foreign countries will be able to be identified through the registration information of their entry into Uzbekistan through the mobile application.

We remind you that in 2018, Shavkat Mirziyoyev held a meeting of video selectors dedicated to the development of the tourism sector. It is necessary to produce souvenirs and sell them in special kiosks, to open "Duty Free" and "Tax Free" shopping malls operating in airports in tourist cities, to organize car rental centers and Wi-Fi zones with the involvement of business entities. keyed.

Special attention was paid to this aspect at the videoelectric meeting in September of this year. In particular, "Duty free" and "Tax free" systems will be fully operational from 2023