From 1 July 2026, tax administration in Uzbekistan works differently: under Presidential Decree No. UP-95 of 19.05.2026, taxpayers no longer have to file amended returns for discrepancies flagged by pre-audit analysis, medium-risk companies receive notices with a month to fix issues, and new businesses can file reports free of charge through Soliq-servis JSC. Some measures — automatic VAT refunds for low-risk taxpayers and proactive mortgage-related relief — start on 1 January 2027. Below: what changed, who is affected and what to do now.
The full title is the Decree "On measures for the institutional improvement of tax authorities and the introduction of modern approaches to tax administration". It took effect on 20 May 2026 and approves a roadmap for developing tax administration in 2026–2030. Many provisions concern the tax authorities themselves (structure, staff, a Higher Tax School); this article covers only what changes day-to-day life for businesses.
Key tax administration changes from 1 July 2026
| Change | From | Who is affected | What to do |
|---|---|---|---|
| Obligation to file amended returns or supporting documents for pre-audit analysis discrepancies abolished | 1 July 2026 | all taxpayers | do not ignore notices: fix genuine errors voluntarily |
| Risk notices for medium-risk taxpayers; no audit if issues are fixed within one month | 1 July 2026 | medium-risk taxpayers | respond within one month |
| Free filing of tax and financial reports via Soliq-servis JSC for the first 6 months, at the business's choice | 1 July 2026 | newly created businesses | decide who files; filing is not bookkeeping |
| Administration, report intake and control by district (city) tax inspectorates | 1 July 2026 | markets and shopping centres, retail, catering, services, agricultural enterprises, sole proprietors and self-employed (except large taxpayers) | confirm your inspectorate and contacts |
| Farm accounting and reporting centres transferred to Soliq-servis JSC | 1 July 2026 | farms | confirm who now keeps your books |
| Customer-orientation index for tax authorities | 1 August 2026 | everyone | you can rate the quality of tax services |
| District-level administration for all taxpayers (except large ones) | 1 January 2027 | everyone else | prepare for a change of inspectorate |
| Automatic refund of negative VAT balance within 3 days | 1 January 2027 | low tax-risk taxpayers | keep your risk profile low |
1. Pre-audit analysis without mandatory amended returns
Before 1 July 2026, discrepancies found in pre-audit analysis (for example, between your VAT and your counterparties' data) effectively required a response: an amended return or documents. That obligation is now abolished. The tax authority will still flag discrepancies and report risks, but responding becomes voluntary. Commentators at buxgalter.uz note that the full picture depends on amendments to Article 138 of the Tax Code and published risk criteria.
The obligation is gone, not the consequences. If a discrepancy is a genuine error, fix it: it still feeds into your risk level, and high risk is a ground for an audit.
2. Notice at medium risk and one month to fix
Companies in the medium tax-risk category receive a notice of identified risks. If the issues are fixed within one month, no tax audit is carried out. In effect it is an official second chance; count the month from receipt of the notice in your personal cabinet.
3. Free report filing for new companies
New businesses may, at their choice, file tax and financial reports free of charge through Soliq-servis JSC during their first 6 months. Mind the limits: this is a filing service. Primary documents, tax and payroll calculations and HR paperwork remain the company's job. For filing deadlines, see our 2026 reporting calendar.
4. District tax inspectorates
From 1 July 2026, administration, report intake and control for markets, shopping centres, retail, catering, services, agricultural enterprises, sole proprietors and the self-employed move to the relevant district (city) tax inspectorates. From 1 January 2027 this extends to all taxpayers except large ones. The large-taxpayer criteria are approved in a separate annex to the decree.
What else takes effect on 1 January 2027
- VAT: low-risk taxpayers get the negative VAT balance refunded automatically within three days; some categories keep the current procedure. For VAT mechanics, see VAT in Uzbekistan.
- Mortgages: the personal income tax relief for income used to repay mortgage loans is applied proactively using inter-agency data; excess tax withheld is refunded on request within 10 working days.
- Proactive returns: for excise on oil and gas products sold to end consumers and subsoil-use tax on non-metallic construction materials; returns for agricultural land tax are abolished.
- Especially large taxpayers: defined as those paying more than 500,000 BRV (base calculation amounts) in taxes in the reference period.
A related change from Decree UP-100
Another measure from 1 July 2026 comes from Decree No. UP-100 of 26.05.2026: the Tax Committee must fully automate the reactivation of bank account operations once a taxpayer has submitted explanations or corrections in response to a desk audit request. We cover the other UP-100 measures in tax changes in 2026 and business support measures 2026–2027.
What a business should do now
- Check your personal cabinet: risk notices now matter more than requests — they start a one-month clock.
- Reconcile VAT, e-invoices and counterparty data monthly so discrepancies do not arise at all.
- Know your risk level and what drives it; low risk means fast VAT refunds from 2027.
- Confirm your inspectorate if you are in retail, catering or services, or are a sole proprietor or self-employed.
- New companies: decide who keeps the books — free filing does not replace an accountant.
WealthWise provides tax advisory and support and tax reporting: we monitor the cabinet, respond to notices and reconcile discrepancies before they turn into risk.
Frequently asked questions
Do I still have to respond to pre-audit analysis discrepancies?
From 1 July 2026 the obligation to file amended returns or supporting documents for such discrepancies is abolished. If the error is genuine, it is still worth fixing: unresolved risks affect your tax-risk level.
What happens if I receive a risk notice?
If you are in the medium-risk category and fix the issues within one month, no tax audit is carried out on them.
Who can file reports free of charge via Soliq-servis?
Newly created businesses — during their first 6 months and at their choice. The service covers filing, not bookkeeping.
When do automatic 3-day VAT refunds start?
From 1 January 2027 for low tax-risk taxpayers; some categories keep the previous procedure.
Tax administration rules change, and several provisions of the decree still await Tax Code amendments. This information is current as of publication; check lex.uz or consult a specialist before making decisions.