From 1 October 2024, a system will be introduced to refund part of the VAT paid by the 25th of each month for entrepreneurs providing tour operator and hotel services, and from 1 January 2025 for catering services.
The presidential decree “On measures to implement the tasks established in the fourth open dialogue of the President of Uzbekistan with entrepreneurs” was adopted
From 1.10.2024, entrepreneurs providing tour operator and hotel services and from 1.1.2025 to 1.1.2028 will be refunded part of the VAT paid by the 25th of each month from the national budget in the following terms: amounts:
🔹non-cash part of the monthly turnover:
➖40 percent of the VAT remitted to the budget for catering facilities exceeding 60 percent;
➖ 20 percent of the VAT remitted to the budget for catering establishments below 60 percent;
🔹20 percent of the VAT transferred to the budget for entrepreneurs providing tour operator and hotel services.
From November 1, 2024, a register of factors that pose a high risk to human life and health will be introduced, which will be open to all.
From January 1, 2025, supervisory authorities will be able to suspend the activities of entrepreneurs only on the basis of factors included in the register.
From January 1, 2025, the supervisory authorities will introduce an electronic system “Risk Analysis” for determining the risk of committing a crime in the activities of entrepreneurs.
