Starting in 2025, Uzbekistan introduced important tax system changes, including the removal of certain excise taxes and the adoption of new digital standards in taxation and customs regulation.

Excise Tax Exemptions

• Removal of Excise on Mobile Services: As of January 1, 2025, mobile communication services are no longer subject to excise tax, reducing telecom costs.
• Imported Equipment: High-tech imported equipment used for digital labeling and tracking of goods is exempt from excise tax.

Digital Standards

• Electronic Document Flow with Customs: Zero VAT on exports is now automatically confirmed through integration with the customs system.
• Mandatory Digital Labeling: Alcohol, tobacco, pharmaceuticals, and other goods must be digitally labeled.
• Integration with Tax Authorities: Businesses are required to transmit data on excisable goods to the State Tax Committee; monitoring is automated.

Source: Ministry of Economy and Finance of the Republic of Uzbekistan