Tashkent, Uzbekistan (UzDaily.com) — According to the Presidential Decree "On Measures to Implement Tasks Defined in the Fourth Open Dialogue of the President of the Republic of Uzbekistan with Entrepreneurs", from 1 October 2024, for businesses providing tour operator and hotel services, and from 1 January 2025, for businesses providing catering services, a system will be introduced for reimbursing a portion of the paid value-added tax (VAT) from the national budget until 1 January 2028.

The reimbursement will be made monthly by the 25th of each month in the following amounts:

For catering businesses:

- 40% of the VAT paid to the budget if more than 60% of the monthly turnover is conducted in a cashless form.

- 20% of the VAT paid to the budget if less than 60% of the monthly turnover is conducted in a cashless form.

For businesses providing tour operator and hotel services: 20% of the VAT paid to the budget.

Additionally:

- From 1 November 2024, a public registry of high-risk factors to human life and health will be introduced.

- From 1 January 2025, the suspension of business activities by regulatory authorities will only be allowed based on factors included in the Registry.

- From 1 January 2025, a "Risk Analysis" electronic system will be implemented by regulatory authorities to assess the risk of violations in business activities.