A new tax reform will be implemented in Uzbekistan's agriculture. A Presidential Decree "On Measures to Introduce a Simplified Procedure for Calculating Value Added Tax in the Agricultural Sector" (PF-153, 04.09.2025) has been adopted. This document is considered a major innovation for the country's agricultural sector.
The main goal of the decree is to increase the official trade turnover in agriculture by at least 3 times in 2026-2027. Through this, it is planned to expand the scale of legal sales of agricultural products, support producers, and accelerate the development of the industry.
A number of innovations will be implemented from January 1, 2026. In particular, a "zero" VAT rate will be introduced for the sale of products grown by agricultural producers. This means that farmers do not pay excessive taxes when bringing their products to the market, and this increases their income.
The processes of refunding and refunding the VAT amount will also be simplified. That is, the return process for manufacturers will be automated within three days. Previously, this process took weeks, even months, but the new system creates great convenience for farmers.
The Decree establishes another important rule - electronic invoices for the supply chain of goods are analyzed in real time depending on the level of risk. It is expected that this system will significantly reduce the number of fake documents and tax evasion.
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