In the country, a number of innovations are being implemented in the tax system for entrepreneurs. According to the Tax Committee, during the current year business entities have been refunded a total of 42.7 billion soums as VAT cashback.
It is noted that as of September 25, 2025, enterprises operating in various sectors have used the opportunity to refund VAT in the order established by the state. In particular, 36 tour operators received 1.6 billion soums, 152 hotels — 7.3 billion soums, 575 public catering enterprises — 31.4 billion soums, and 65 livestock and poultry farms — 2.3 billion soums as cashback.
It is important to emphasize that the right to receive cashback belongs not only to individuals but also to legal entities — that is, the enterprises themselves. This creates additional financial relief for business entities and especially promotes the activity of small and medium-sized businesses.
According to the Tax Committee, the mechanism of VAT cashback applies mainly to the tourism sector and hotel business, public catering enterprises, as well as farms engaged in livestock and poultry. This system allows entrepreneurs to direct working capital directly into their business.
For information: as of September 1, 2025, the number of registered VAT payers in the country amounted to 232,565. This is 17.6 percent more compared to the same period of 2024.
The largest number of VAT payers is registered in the trade sector — 81.9 thousand. In addition, 48.1 thousand are in agriculture and 27.8 thousand in industry.
According to experts, the introduction of such mechanisms in the tax system is of great importance for improving the business environment and ensuring financial stability. VAT cashback not only reduces the tax burden for businesses but also becomes an important tool for supporting their development.
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