Tashkent, Uzbekistan – AN Podrobno.uz. Tax services in Uzbekistan will be gradually digitized, and business interaction with tax authorities will become more automated.
The relevant measures are provided for in a presidential decree “On measures for institutional improvement of tax authorities and introduction of modern approaches to tax administration.”
The reform is designed until 2030. The authorities aim to improve the quality of tax services, reduce the administrative burden on entrepreneurs, and expand the use of digital technologies, including risk analysis systems and artificial intelligence.
According to the document, by 2030 the level of voluntary tax payment is planned to reach 98%, the number of high-risk violations to be halved, and tax revenues to double. The goal is also to bring Uzbekistan to the first level of the World Bank's Business Ready rating in the area of taxation.
The first changes will come into effect on July 1, 2026. In particular, taxpayers will no longer be required to submit updated reports or additional documents on discrepancies identified during pre-audit analysis.
Instead, a warning system will be introduced for entrepreneurs with a medium level of tax risk. If a company or entrepreneur eliminates identified shortcomings within a month after receiving the notification, a tax audit will not be conducted.
Additionally, new enterprises will be able to use services for preparing and submitting tax and financial reports through the Soliq-servis company free of charge for the first six months of operation.
From August 1, 2026, a customer orientation index for tax authorities will be introduced. Taxpayers will be able to assess the convenience and accessibility of services, service quality, time required to fulfill tax obligations, and the level of interaction with tax inspections.
The next stage of digitalization will begin in 2027. For a number of taxes, reporting will be generated automatically based on data from state information systems. For example, the obligation to independently submit reports on agricultural land tax will be abolished — tax authorities will calculate it based on information received from authorized agencies.
Some tax benefits will also be provided in a proactive manner. In particular, benefits on income of individuals directed to repay mortgage loans will be applied automatically based on data from interdepartmental information systems.
Another innovation concerns VAT refunds. From January 1, 2027, taxpayers with a low level of tax risk will be able to receive VAT refunds automatically within three days.
Source: podrobno.uz