In Uzbekistan, VAT refund on goods purchased through a social card is simplified

    Social medium 2 October 2025 1545

    Government Decree (No. 610 dated 09/29/2025) approved a temporary regulation on the procedure for refunding the amount of value-added tax on certain types of goods (services) purchased by individuals who are representatives of low-income or poor families through a social card.

    According to the Regulation, when purchasing certain types of goods (services) using a social card, the amount of tax is refunded within the amount of purchases of no more than 10 BGN per month.

    On the day of making payments from the social card, the Tax Committee submits to the Ministry of Economy and Finance an application for the amount of tax determined through an automated program.

    On the day of receipt of the application, the Ministry of Economy and Finance transfers funds to the Treasury Service Committee to refund the amount of tax paid to a special account of the Tax Committee.

    Within one business day, the Tax Committee submits to the authorized bank the register of individuals to whom the tax refund has been approved.

    The authorized bank transfers funds to the social cards of individuals to whom the tax refund has been approved within one business day.