A VAT refund in Uzbekistan in 2026 is available when input VAT for the month exceeds output VAT — most often for exporters applying the 0% rate and for companies making large purchases of equipment or real estate. By default the excess is offset against future payments; if a refund is claimed in the return, it is paid after a desk audit within 30 days. An accelerated refund takes 7 days (1 or 3 days for certain categories), and amounts up to UZS 10 million are refunded automatically without an application.
This article covers who is eligible, the timelines, how to claim, which documents exporters need and the most common reasons for refusal. VAT basics — rates, the registration threshold, return deadlines — are covered separately in our VAT guide for Uzbekistan.
VAT refunds in 2026: timelines and options
| Option | Who | Timeline |
|---|---|---|
| Offset against future payments | Everyone by default | In later periods |
| Standard refund on application | Any VAT payer with a negative balance | Within 30 days of notification, after a desk audit |
| Accelerated refund | Large taxpayers, companies with a bank guarantee or pledge, exporters with a clean refund history, tax monitoring participants and others | 7 days |
| "AAA" sustainability rating | Highly rated businesses (except state enterprises and companies with 50%+ state ownership) | 1 day |
| Agricultural producers | Except cotton and grain | Automatically within 3 days |
| Negative balance up to UZS 10 million | All VAT payers | Automatically, with no application or audit |
| Low risk level — from 1 January 2027 | For 0%-rated supplies and real estate purchases | Automatically within 3 days |
Who is eligible for a VAT refund
The right to a refund arises when creditable input VAT exceeds VAT on sales. Typical situations:
- Exporters. Exports of goods, international transport and related services are zero-rated, while input VAT on materials and services remains creditable, creating a persistent excess.
- Investment phase. The company has bought equipment, built or acquired a building, and revenue is still low.
- Agricultural producers. From 2026, sales of listed home-grown produce are zero-rated, with an automatic 3-day refund.
- Seasonal businesses buying stock in advance.
Turnover tax payers and businesses on the simplified 6% VAT regime are not eligible: under that regime input VAT is not credited, and any existing negative balance is written off on entry.
Automatic refunds: what the 2026 decrees changed
Up to UZS 10 million — no application needed
Decree UP-100 of 26 May 2026 provides that a negative VAT balance of up to UZS 10 million — both existing and future — is refunded automatically, without an application, and no audits are carried out in connection with such refunds. By 1 October 2026 the tax authorities were to introduce automatic refunds based on real-time risk scoring of invoices and returns.
From 2027 — no human involvement for low-risk taxpayers
From 1 January 2027, refunds for low-risk cases will be processed without human involvement (UP-100). Decree UP-95 of 19 May 2026 specifies that for low-risk taxpayers, a negative balance arising from the 0% rate and from real estate purchases will be refunded automatically within 3 days. The current procedure is kept for certain categories.
The practical takeaway: a company's risk level now directly affects how fast it gets its money back. Clean invoices, timely returns and no discrepancies literally speed up cash.
How to claim a VAT refund: step by step
- Reconcile input VAT. All supplier e-invoices must be received, accepted and not flagged as high risk.
- Prepare evidence for the 0% rate. Export documents are filed together with the return.
- Claim the refund in the VAT return. The refund amount is shown in the return, and the tax authority is notified when it is filed. The return is due by the 20th of the following month.
- Go through the desk audit. The tax authority checks that the amount is justified; as a rule the decision and refund come within 30 days of notification.
- Receive the money to your bank account or offset it against other taxes.
The detailed procedure is set out in the Regulation approved by Cabinet of Ministers Resolution No. 489 of 14 August 2020.
Documents for exporters
The Tax Code sets out the core package for confirming exports:
- the contract or a certified copy;
- the customs export declaration (for sales via e-commerce platforms, the corresponding export document);
- shipping documents bearing the customs mark confirming the border crossing.
Customs data on the border crossing, sent electronically to the tax authorities in real time, also serves as confirmation. For exports through a commission agent, the commission or agency agreement is also required. Depending on the activity, other documents may be needed.
Why refunds are refused
- High-risk e-invoices. From 2026 every e-invoice is assigned a risk level. VAT on a high-risk invoice can be credited by the buyer only after the tax has been paid to the budget, so until the supplier pays, that VAT is not accepted for refund.
- Exports not confirmed. Missing declaration or customs mark, or data that does not match the contract.
- Discrepancies in reporting. The proactive VAT return does not match the books and corrections were not filed in time.
- Input VAT on exempt supplies or on costs unrelated to taxable activity.
- Violations in past refunds, which disqualify an exporter from the accelerated procedure.
If a refusal seems unjustified, it can be appealed to a higher tax authority or in court — the procedure is described in our article on tax penalties and late-payment interest.
How to prepare
- Vet suppliers before signing and watch the risk rating of their e-invoices.
- Collect export documents right after shipment, not just before the return is due.
- Review the proactive return in the first few days — you have 5 days to correct it.
- If you claim refunds regularly, assess whether the accelerated procedure (bank guarantee, pledge) suits you.
We prepare VAT returns and refund packs and support you through the desk audit as part of our tax support and tax reporting services. To discuss your situation, contact us via contacts.
Frequently asked questions
How long does a VAT refund take in Uzbekistan?
As a rule, within 30 days of notification, after a desk audit. The accelerated refund takes 7 days, 1 day for an "AAA" rating, and 3 days automatically for agricultural producers. Amounts up to UZS 10 million are refunded automatically.
Do I need to apply for a VAT refund under UZS 10 million?
No. Under Decree UP-100, a negative balance up to UZS 10 million is refunded automatically, without an application or audit.
Which documents does an exporter need for a VAT refund?
The contract, the customs export declaration and shipping documents with a customs mark. Electronic customs data on the border crossing also confirms the export.
What changes from 2027?
For low-risk taxpayers, a negative VAT balance from 0%-rated supplies and real estate purchases will be refunded automatically within 3 days without an inspector's involvement.
Can VAT be refunded under the 6% regime?
No. Under the simplified regime input VAT is not credited, and a negative balance is written off on entry.
Information is current as of October 2026. VAT refund rules are changing quickly — check the current edition of the Tax Code, the relevant decrees and a specialist before claiming.