In the context of the ongoing transformation of tax policy, Uzbekistan focuses on supporting sectors that can provide sustainable employment and stimulate domestic demand. Among them are public catering enterprises, hotels, tour operators and the agro-industrial complex, including livestock and poultry farming. One of the key tools used in 2025 to stimulate their activities is the return of part of the value-added tax (VAT) paid.
According to official data, as of July 7, 2025, over 25.8 billion soums of VAT were returned under the current procedure. Representatives of the public catering sector received the most significant share — 461 enterprises received 18.8 billion soums. This signals a rapid increase in the state's interest in supporting small and medium-sized businesses in everyday significant sectors of the economy.
The hotel business also received significant financial support — 116 accommodation facilities were reimbursed 4.9 billion soums, and 32 tour operators-1.1 billion soums. Against the background of increased domestic and inbound tourism, these measures allow companies not only to maintain profitability, but also to increase investment in the quality of service and infrastructure.
The agricultural sector, in particular 41 livestock and poultry farms, received a refund of 1 billion soums of VAT. This decision strengthens the position of food security and encourages import substitution in strategic industries.
This fiscal practice is not just a tax preference. This is a manageable measure of business adaptation to new economic realities, in which the role of the private sector is increasing. VAT refund in this structure acts as a tool to encourage reinvestment in development, modernization and employment growth.
Against the background of these processes, we can expect that in the coming quarters the list of industries eligible for refunds will be expanded, as well as technological tools for processing refunds — including digitalization of applications and automated compliance verification.
