Uzbekistan has adopted a presidential decree introducing a simplified procedure for calculating value-added tax (VAT) in the agricultural sector, reports Norma.uz.
Starting January 1, 2026, a 0% VAT rate will apply to the sale of fruit and vegetables grown by local producers. The Ministry of Agriculture and the State Tax Committee will approve and publish the full list of products covered by the exemption.
An automatic VAT refund mechanism will also be introduced: amounts paid on goods and services used in fruit and vegetable production will be reimbursed within three days.
"These measures are aimed at creating a transparent system for VAT calculation and refunds, as well as stimulating legal trade in agriculture," the presidential press service said.
Source: agrosektor.kz