Tashkent, Uzbekistan (UzDaily.com) -- In accordance with the Decree of the President of the Republic of Uzbekistan dated January 27, 2022 No. PP-104 “On additional measures to develop the service sector” in order to further increase the tourism potential of the Republic of Uzbekistan, the Ministry of Finance of the Republic of Uzbekistan developed a resolution of the Cabinet of Ministers of the Republic of Uzbekistan “On the procedure for the return of value added tax for goods (tax free) purchased by foreign citizens when crossing the border of the Republic of Uzbekistan”.

The project proposes a refund of value added tax through the operator of the “tax free” system for goods purchased by some retailers when crossing the border of the Republic of Uzbekistan, mainly by foreign citizens.

At the same time, the draft establishes the procedure for refunding the amount of VAT paid on goods purchased from retailers that are registered with the State Tax Committee and connected to the system and have a sticker with the word “tax free”.

When importing goods purchased on the territory of the Republic of Uzbekistan, foreign citizens may recover the amount of VAT through the operators of the “tax free” system with the consent of the customs authority. It is noted that legal entities wishing to become an operator of the “tax free” system can apply to the State Tax Committee and act after signing an agreement with the State Tax Committee.

The project provides for the introduction of the “tax free” system at the first stage for the experiment at the international airports of Tashkent and Samarkand.

The project is posted on the portal for discussing draft regulatory legal acts (regulation.gov.uz) in the prescribed manner.