From January 1, 2026, the tax base for real estate and construction materials will be determined based on market value, according to the presidential decree.
According to the information, foreign companies that sell goods or provide online services to individuals in Uzbekistan without registering with tax authorities will be required to register within 30 days of notification. Otherwise, their activities will be restricted.
During desk audits, tax authorities will be required to consider additional documents submitted by taxpayers to confirm their position.
From July 1, 2026, regulatory bodies will be able to conduct inspections of entrepreneurs on established grounds only using body cameras.
Earlier, it was reported that a single payment QR code would be introduced in Uzbekistan. The requirement for business will become mandatory.
