Taxation of exports from Uzbekistan rests on two rules: goods exported under the customs export procedure are subject to VAT at 0%, and services to a foreign buyer with no presence in Uzbekistan are, as a general rule, outside Uzbek VAT altogether because Uzbekistan is not the place of supply (Art. 241 of the Tax Code). In both cases the exporter keeps the right to offset input VAT. A mandatory condition is registering the contract, invoices and acts in the EEISVO (E-Contract) system. Below are the conditions, documents, currency proceeds and common mistakes.
Export of goods vs export of services: the VAT difference
| Question | Export of goods | Export of services |
|---|---|---|
| VAT | 0% rate | Not taxable if the place of supply is not Uzbekistan (Art. 241) |
| Key condition | Actual export under the customs export procedure | Buyer is a non-resident without registration, branch, representative office or PE in Uzbekistan; the service is not on the special list in Art. 241 part 3 |
| Proof | Electronic customs data on crossing the border; if missing — contract, declaration, shipping documents, bank statement | Contract, act and invoice registered in EEISVO; receipt of payment |
| Input VAT offset | Yes | Yes — the supply is treated as taxable for offset purposes |
| EEISVO registration | Contract and invoices — before operations start | Contract — before operations start; acts — by the 20th of the following month |
Zero-rated VAT on export of goods
The 0% rate applies to goods actually exported from Uzbekistan under the customs export procedure. If the goods stay in the country — for example, sold to a foreign company from a warehouse in Tashkent — it is an ordinary taxable sale.
How export is confirmed
For exports made from 1 December 2023, the exporter no longer has to submit a customs declaration stamped by customs to the tax authority: the tax authority receives border-crossing data from customs electronically in real time. If the data is not in the systems, the contract, customs declaration, shipping documents and a bank statement confirming payment are attached. Documents supporting the zero rate are filed together with the VAT return.
VAT refund
An exporter whose input VAT exceeds output VAT may claim a refund. The better deliveries, export invoices and payments are matched, the faster the review goes. General rules are in our VAT in Uzbekistan guide.
Export of services: place of supply
As a general rule, Uzbekistan is the place of supply of services if the buyer operates or is located in Uzbekistan — that is, it is registered here as a legal entity, through a branch or representative office, or as an individual. If the customer is a foreign company without such presence and the service (for example, consulting, software development, accounting or marketing services) is not on the list in Art. 241 part 3, no Uzbek VAT is charged.
Special rules apply to services tied to Uzbek territory: work on real estate, advertising placed in Uzbek media, storage of property in the country and others listed in Art. 241 part 3. For these the place of supply is Uzbekistan even if the customer is foreign. Check which group your service belongs to before signing the contract.
Input VAT on goods and services used for exported services can be offset. An electronic VAT invoice of the relevant export type is issued for the sale.
EEISVO (E-Contract): contract registration
The Unified Electronic Information System for Foreign Trade Operations (EEISVO, called E-Contract on the platform) is the only system for registering export and import contracts. The legal basis is Cabinet of Ministers Resolution No. 283 of 14.05.2020.
- Contracts and invoices are registered before operations start. Without the identification number the bank will not process payments and customs will not accept the declaration.
- Acts of completed work and services — no later than the 20th of the month following the month the act is drawn up.
- Amendments — under the same rules as contracts.
- Exceptions: services by registered self-employed persons; exports via e-commerce platforms up to USD 5,000 if the conditions are met; service contracts with non-resident individuals.
Incorrect data or late registration is fined 8 to 12 BCV, and a repeat violation within a year 12 to 15 BCV (Art. 171 of the Code of Administrative Liability). Fines are imposed by a court; a first-time offender who fixes the breach voluntarily may be released from liability. EEISVO also shows overdue receivables under a contract, and a contract can only be closed when there are no outstanding balances.
Foreign currency proceeds
Export proceeds are credited to the exporter's foreign currency accounts at authorised banks in Uzbekistan. Mandatory sale of currency proceeds was abolished on 5 September 2017: the company decides when to sell. Watch the payment terms in the contract — overdue receivables show up in EEISVO and attract the attention of the bank and regulators.
IT exports via IT Park
IT Park residents exporting software and IT services work under a special tax regime with separate export-share requirements. Conditions, benefit periods and contributions to the directorate are covered in IT Park tax benefits. Residents must still register export contracts in EEISVO on the general basis.
Common exporter mistakes
- Starting work or shipping before the contract is registered in EEISVO — the payment gets stuck at the bank.
- The monthly act uploaded after the 20th of the following month.
- A service tied to Uzbek territory wrongly invoiced "without VAT".
- The non-resident customer actually has a representative office or PE in Uzbekistan — the place of supply changes.
- Exchange differences between the act or shipment date and the date the currency arrives are not recorded.
- Input VAT on exports is not offset or not claimed for refund — the company overpays.
WealthWise helps exporters set up document flow and tax accounting: tax advisory covers VAT, EEISVO and refunds, the Business + Foreign Trade plan starts from UZS 9,890,000 a month, and a one-off question on a specific contract can be handled in a consultation at UZS 500,000 per hour, with the first 30 minutes free.
Frequently asked questions
Is the export of services from Uzbekistan subject to VAT?
If the buyer is a foreign company without presence in Uzbekistan and the service is not on the special list in Art. 241 part 3 of the Tax Code, Uzbekistan is not the place of supply and no VAT is charged. Input VAT can still be offset.
What VAT rate applies to the export of goods?
0% for goods exported under the customs export procedure. The export is confirmed by electronic customs data.
Do service export contracts need to be registered in EEISVO?
Yes, before operations start. Service acts are entered no later than the 20th of the month after they are drawn up. Exceptions include services by self-employed persons and contracts with non-resident individuals.
What is the fine for missing EEISVO deadlines?
8 to 12 BCV, or 12 to 15 BCV for a repeat violation within a year. The fine is imposed by a court.
Must an exporter sell its foreign currency proceeds?
No, mandatory sale was abolished on 5 September 2017. Proceeds are credited to a foreign currency account at an authorised bank in Uzbekistan.
This article reflects the rules as of 2026. Tax and currency rules for exporters change, so check the current requirements or consult a specialist before signing a contract.