The Cabinet of Ministers adopted Resolution No. 160 dated March 11, 2025, "On Amending the Regulation on the Procedure for the Refund of Value Added Tax (VAT)".

According to the amendment, information provided by customs authorities through the electronic system regarding the crossing of goods across the customs border shall serve as a basis for confirming the export of goods.

The application for a VAT refund on export operations must be accompanied by the following documents:

• Information on the export of goods and foreign partners;

• A commission or agency agreement (a copy of the agreement) with a commission agent or representative — in cases where the export is carried out through a commission agent (representative) under a commission (agency) contract;

• A register of unified international transport documents for the international carriage of passengers, luggage, cargo, and mail — in cases where services are rendered in these fields of activity.

  
  

In the absence of export operation data in the Unified Foreign Trade Operations System and the information exchange system between the tax and customs authorities, the application must be supplemented with:

• The contract (a copy of the contract, certified in the prescribed manner);

• A cargo customs declaration with a stamp from the customs authority that authorized the release of the goods for export from the customs territory of Uzbekistan;

• Accompanying shipping documents with a stamp from the customs authority located at the border checkpoint of Uzbekistan, confirming the shipment of goods to the destination country;

• A bank certificate confirming the receipt of foreign currency funds;

• Other documents confirming the export of goods, depending on the type of activity carried out.

  
  

The document was published in the National Legislative Database and came into force on March 14, 2025.

Author: Sobir Nurberdiev

Source: norma.uz