President Shavkat Mirziyoyev has signed a decree aimed at radically reducing administrative pressure on small businesses, automating control procedures, and minimizing human intervention.

From July 1, 2026, the process of unblocking bank accounts of entrepreneurs after desk audits will be fully automated. The document also grants small businesses the official right to independently correct errors.

Until 2028, entrepreneurs will be able to eliminate signs of tax violations detected by automated systems within established risk thresholds without undergoing inspections.

From June 1, 2026, the threshold for mandatory transition to the general taxation system increases to 12,000 basic calculation values (BCV). A negative VAT difference of up to 10 million soums will be automatically refunded to company accounts without applications or inspections.

From January 1, 2027, fees for the right to retail alcoholic beverages and for sale in catering establishments will be merged into a single fee at a rate of 10% of the BCV.

Public catering and hotel businesses are officially allowed to accept cash payments for alcohol and tobacco products, and the procedure for registering staff via the employment authorities' mobile app is simplified.

Restaurants and cafes retain the right to a 40% refund of paid VAT, regardless of the share of non-cash revenue in total turnover.

The decree also abolishes the practice of temporarily suspending VAT payer certificates, and importers are exempt from automatic recognition as VAT payers.

Additionally, businesses are allowed to account for expenses on accountants and tax consultants in double amount.

From January 1, 2027, minimum tax rates for leasing commercial real estate over 1,000 square meters are abolished nationwide, except in Tashkent city.

Source: podrobno.uz