Presidential Decree No. UP-100 of 26.05.2026 "On creating more favourable economic and administrative conditions for the development of small businesses" is not only about the new VAT threshold and the 6% rate. It also contains support measures that do not change tax rates: cash sales of alcohol and tobacco in hotels and restaurants, same-day hiring of catering staff, rent for adjacent land at the level of land tax, a single alcohol fee, a window to self-correct errors until 2028, and automation of VAT refunds and bank account unblocking. Catering, hotels, retail and services benefit most.
The decree's tax rates and thresholds — moving to the general regime above 12,000 BRV of income (about UZS 5 billion), the optional 6% VAT and the double deduction of accounting fees — are covered in detail in tax changes in 2026 and turnover tax vs VAT. This article covers everything else.
Key business support measures under Decree UP-100
| Measure | Timing | Who benefits |
|---|---|---|
| Cash accepted for sales of alcohol and tobacco | from 1 June 2026 | hotels and catering |
| Marking codes of alcohol, beer, tobacco, water and soft drinks bought by the venue are treated as sold for final consumption there | from 1 June 2026 (as amended 27.08.2026) | hotels and catering |
| Simplified same-day registration and payment of certain categories of workers via the labour authority's mobile app | from 1 June 2026 | catering |
| Refund of 40% of VAT paid, regardless of the share of cashless revenue | from 1 June 2026 | catering |
| Rent for buildings and adjacent plots set at one times the land tax | from 1 June 2026 | catering, retail, services |
| Full automation of reactivating bank account operations after desk-audit explanations | from 1 July 2026 | all taxpayers |
| Self-correction of violations flagged by the risk system with no tax audit (risk up to UZS 500 million) and no field audit (up to UZS 100 million) | until 1 January 2028 | small businesses |
| Single fee for retail alcohol sales and sales by catering — 10% of BRV | from 1 January 2027 | shops and restaurants selling alcohol |
| Minimum rental rates for tax purposes not applied when leasing over 1,000 sq m to entrepreneurs (except Tashkent) | from 1 January 2027 | landlords and tenants in the regions |
| Accounting outsourcing and tax adviser costs deductible at double the amount | from 1 January 2027 | small businesses |
Catering and hotels: cash, marking, staff
Cash for alcohol and tobacco
From 1 June 2026, hotels and catering venues may accept cash when selling alcohol and tobacco. For restaurants where some guests pay cash, this removes a practical problem at the table. Other requirements — online cash registers, fiscal receipts, marking — still apply.
Marking codes "on arrival"
Marking codes of alcohol, beer, tobacco, water and soft drinks bought by a hotel or restaurant are treated as sold for final consumption at the venue. This reduces the risk of mismatches when drinks are sold by the glass. The provision was amended by a decree of 27.08.2026 — check the current list on lex.uz. On the consequences of marking errors, see our article on the remote tax audit.
Staff in one day
Catering businesses get simplified same-day registration and payment of certain categories of workers for a set period through the labour authority's mobile app. The decree does not list the categories or periods — a separate procedure is to define them. Until it is published, hire staff under the standard procedure; see the basics in our article on HR records.
40% VAT refund
Catering venues receive a refund of 40% of VAT paid, regardless of how much revenue came in cashless form. Previously the refund depended on cashless receipts.
Rent and fees
- Adjacent land. From 1 June 2026, for catering, retail and services, rent for buildings, structures and adjacent plots is set at one times the land tax calculated under the Tax Code.
- Alcohol fee. From 1 January 2027, the fees for retail alcohol sales and for alcohol sales by catering are merged at 10% of BRV (UZS 44,000 at the BRV of UZS 440,000 in force from 1 September 2026).
- Large premises. From 1 January 2027, minimum rental rates for tax purposes do not apply when property over 1,000 sq m is leased to entrepreneurs; Tashkent is the exception.
Audits and administration
A self-correction window until 2028
Until 1 January 2028, a small business may itself fix violations flagged by the tax risk identification, analysis and assessment programme. In that case no tax audit is carried out if the risk amount is up to UZS 500 million, and no field audit if it is up to UZS 100 million. In practice: check notices in your cabinet regularly and fix errors before they become grounds for an audit.
Account unblocking and VAT
- From 1 July 2026, bank account operations should be reactivated fully automatically once explanations or corrections are submitted for a desk audit.
- The VAT payer certificate is issued for registration purposes only and is not a ground for enforcement; its temporary suspension has been abolished.
- A negative VAT balance of up to UZS 10 million is refunded automatically, without an application or an audit.
Who benefits most and what to do
- Restaurants, cafés, hotels: review cash policy for alcohol and tobacco, check the VAT refund calculation, and watch for the app-based hiring procedure.
- Retail and services: check leases of adjacent plots against the new formula.
- Landlords in the regions: recalculate the tax impact of leasing large premises from 2027.
- All small businesses: use the window until 2028 — deal with risk notices immediately.
To find out which measures apply to your company, book a consultation or sign up for WealthWise tax support.
Frequently asked questions
Can a restaurant accept cash for alcohol?
Yes. From 1 June 2026 hotels and catering venues may accept cash for sales of alcohol and tobacco. Fiscal receipt and marking requirements still apply.
Can I already hire a waiter through the app in one day?
The decree provides for this for certain categories of catering workers, but it does not name the categories or the period. Until the procedure is adopted, hire staff under the standard rules.
What does self-correction until 2028 give a business?
If a small business fixes violations flagged by the risk system itself, no tax audit is carried out where the risk is up to UZS 500 million, and no field audit where it is up to UZS 100 million.
What will the alcohol sales fee be from 2027?
A single fee for retail alcohol sales and sales by catering of 10% of BRV; at a BRV of UZS 440,000 that is UZS 44,000.
Support measures are detailed in secondary legislation, and some provisions of the decree have already been amended. This information is current as of publication; check lex.uz or consult a specialist before making decisions.