Qo‘shilgan qiymat solig‘i ma’murchiligi

Overview (VAT administration topics covered)

• Procedures and timing for VAT deduction under the electronic invoice risk (“high-risk/red”) regime.
• Implementation of the simplified VAT regime (6%) for selected business activities (catering, trade, services), including:
  • transition mechanics,
  • what must be written off (negative VAT difference / inventory VAT),
  • filing timing and correction workflow via personal accounts and interactive services.
• Rules for issuing/correcting electronic invoices and limitations (e.g., past-period correction windows).
• Cashback / partial VAT refund mechanisms by sector (referenced via “CCT”/“KKS” style terminology in subtitles), including criteria and operational conditions.
• Agricultural sector: 0% VAT and automatic refund of negative VAT difference within 3 days, with eligibility boundaries based on product lists.

Speaker(s) / sources (as introduced)

• Ganikhyaeva Luufarkhan — Head of the Public Relations Department
• Sahibek Mirzaliev — Deputy Director, Value Added Tax Compliance Department
• Hikmatulla Qodirov — Deputy Director, Value Added Tax Compliance Department
• Shodiyor Usambayev — Chief State Tax Inspector, Value Added Tax Compliance Department
• Zokirjon Markulov — Senior State Tax Inspector, Taxation Methodology Department
• Farhod Achilov — Head of the Department of General Tax Administration

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Key business/operations rules and actionable takeaways

1) When VAT can be deducted for high-risk (red) electronic invoices

Framework/process described

• Risk assessment system for electronic invoice “factor” risk levels:
  • Regulated by Cabinet of Ministers Resolution No. 830 (subtitles mention 26 Dec 2025) and related regulations.

Rule (timing)

• If the buyer accepts an electronic invoice rated high-risk/red, VAT deduction is allowed only on the date the payment is made to the budget.
• Example given:
  • If payment deadline is July and invoice is red
  • then if paid by Aug 20, it is taken into the July report
  • deduction right for payments after Aug 20 arises on the payment date (reflected in the August report).

Operational mechanics

• Payment methods can change the invoice status:
  • Paying for the red invoice can cause the invoice risk level to decrease (change to green) on the same payment date.
• Mentioned alternative payment approach:
  • “FIF method” described as paying accrued seller taxes during activities; red invoice may turn green when invoice payment amounts are accounted for.

Actionable recommendation

• Treat red invoices as cash-to-deduct instruments—plan payment dates to align with desired deduction/reporting periods.

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2) Simplified VAT regime: 6% VAT on turnover (transition + obligations)

Targets / timeline

• Under President’s Decree No. 100 (subtitles cite May 26, 2026), implemented from June 1, 2026.
• Simplified transition available for businesses in:
  • public catering
  • trade
  • service activities

Core economic effect

• Entities pay 6% VAT on all turnover.

What changes operationally during transition

• “All accounting mechanisms will be canceled” after switching (as worded in subtitles), including handling VAT balances:
  • Must write off overpayments related to existing demand gaps / personal account balances.
  • If amounts were recorded for VAT in “44” related entries, those must be written off during transition.

Other stated benefits

• Profit tax rate set to 0%
• Exemption from the obligation to submit reports (as described)

Limitation mentioned

• “It is not possible to account for goods and services purchased solely by oneself.”

Filing + correction schedule

• Businesses existing since July 1 must submit consolidated VAT report by Aug 20.
• Return is generated automatically in the personal account.
• On the 15th of each month, taxpayers can submit changes/corrections to their VAT return.
• If approved, submission is automated by tax authorities.

When you can switch

• If notice is given in any month:
  • switch starts from the first day of the following month
  • general return reflecting transition can also be from the first day of the next month.

Actionable recommendation

• Perform a pre-transition inventory check and ensure the personal account and accounting factors are aligned before the switch month begins.

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3) “Write-off” requirement during simplified VAT transition (negative difference)

Framework/process described

• Subtitles tie write-off requirement to the decree and require:
  • inventory of balance sheet goods/material reserves as of the last day of the month preceding the simplified regime start.

Rule

• Businesses switching to simplified VAT must write off the negative difference amount of VAT.
• If goods were purchased with VAT:
  • deduct that VAT first, then switch to the adjusted regime
  • VAT is reflected in goods/product pricing consistent with VAT-on-turnover logic.

How write-off appears / workflow (interactive service)

• Write-off of the negative difference via interactive service:
  • taxpayer writes off remaining goods in the personal account based on accounting factors
  • this VAT is automatically deducted from the tax return
• Interactive service referenced: “adjusting the amount”
• “Status change” for required tax:
  • selecting it controls which month’s report the write-off will be reflected in.

Operational detail (reporting lines)

• Negative difference/write-off is not included in simplified VAT reporting output (as indicated in subtitles).
• References “line 11:04” in the general VAT report context (as stated in subtitles).

Actionable recommendation

• Ensure the correct month selection/status in the interactive service to prevent write-off showing in the wrong reporting period.

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4) Switching back: 6% regime ↔ general VAT (12%)

Switch back timing

• If switching from 6% to 12%:
  • return to general 12% rate by giving notice before the start of the next month.
• Additional constraint:
  • after returning to 12%, remain in general regime for at least another year before switching back to simplified.

Mechanism for adjustments when transitioning back

• VAT recalculation occurs in the VAT adjustment section using the interactive accounting service.
• Recalculates VAT for remaining goods previously received under the general VAT system.
• Interactive service manages both:
  • accounting-related adjustments
  • write-off-related adjustments.

Actionable recommendation

• Use the interactive service for transition reconciliations; avoid manual changes since systems auto-generate many lines.

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5) Electronic invoices: correction, additional invoices, and technical limits

Correction workflow for past invoices

• Interactive service allows requesting corrections for past periods.
• Tax authority processing mentioned:
  • application is reviewed by relevant regional departments (subtitles mention “KKS” department).

Limitations

• Program allows corrections to electronic invoices and “freight declarations” within a one-year period.

Correcting once an invoice has been issued

• Taxpayer can:
  • issue an additional electronic invoice, or
  • request correction, attaching reasons and linking invoices.

Operational troubleshooting

• For errors in “Correct VAT amount” section:
  • if dates/factor IDs are correctly entered, program usually doesn’t pull wrong database data
  • suggested remedy:
    • go to Edit Amount and re-enter the basis document without changing the purpose date

Actionable recommendation

• When correcting, ensure factor ID / GDT / dates match the original document to prevent system mislinking.

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6) Cashback / partial VAT refund by sector (“CCT/KKS” in subtitles)

Refund mechanism introduced

• Procedure established by Cabinet of Ministers Resolution No. 745 (Nov 7, 2024).
• Applied to certain activities for “partial and/or late return” (subtitles wording).

Sectors explicitly mentioned

• Tour operator services
• Hotel services
• Catering enterprises
• Livestock and poultry farms
• Jewelry (production and sale)

Conditions tied to full current-month payment

• Must pay in full the QS calculated for the reporting month by the reporting deadline.
• Example:
  • If July QS is 100 million, pay 100 million by deadline (not 99/98 million)
  • otherwise application can fail because prior month negative differences aren’t recognized in current calculations.

Activity mix thresholds (examples)

• Hotel:
  • if 5-star, at least 70% of total sales from hotel services
• Tour operator:
  • at least 90% of services
• Manufacturing/sale of harmful products:
  • at least 80% due to those products

Cashback percentages mentioned

• Subtitles reference:
  • “up to 60% cashback” (also mentions previously “40%”)
• Split described as applying regardless of cash/non-cash purchase.
• Jewelry:
  • applies to manufacturers, not retailers; middlemen not covered (as described).

Technical status requirement

• Application: code mentioned as 206 opened in personal account
• Refund within a day if code flow is correct.
• If code 260 remains unsolved/pending, application stays pending.

Actionable recommendation

• Eligibility depends on:
  1. percentage-of-sales compliance
  2. payment-accuracy compliance (pay full QS on time)
  3. code/status readiness in personal account (e.g., ensure the right code is opened)

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7) Agricultural producers: 0% VAT + automatic refund within 3 days

Rules/framework

• Linked to President’s Decree No. 153.
• Effective since Jan 1, 2026.

Process

• Agricultural product manufacturing enterprise submits an application in the personal account for the negative difference calculated for that month.
• Refund is automatically returned within 3 days.

Refundable amount constraint

• Refund limited to VAT on:
  • raw materials and materials sold/used for agricultural products.
• If other goods/services not intended for agriculture were included:
  • extra portion may not be automatically refunded.
• If not automatically refunded:
  • a separate application can be filed under the general procedure (subtitles mention possibility to return via resolution 489 style general mechanism).

Eligibility boundary example (product list)

• 0% VAT applies only to products on an approved list (subtitles indicate 512 products) agreed by the tax committee and the agriculture ministry.
• Products outside the list (e.g., industrial products) may not qualify for automatic 0%/refund.

Actionable recommendation

• Maintain clean cost attribution:
  • separate agricultural inputs/usage so non-agricultural lines don’t reduce automatic refunds.

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8) Refund timing / “caching” / missing invoice-factor issues

Common issue addressed

• If a VAT privilege/benefit is accepted but the invoice does not appear in the report:
  • check grace period settings
  • clear cache (technical fix)
  • sometimes privileges accepted “recently” may not have arrived in the system without cache update.

Actionable recommendation

• For compliance-critical reporting:
  • capture NNN (taxpayer ID)
  • take screenshots of invoice status to resolve technical delays quickly.

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9) Miscellaneous operational clarifications (high level)

• Resubmission / correction of semi-annual profit tax reports:
  • if technical solution limits exist, penalties may be waived (subtitles mention exemption scenarios)
  • resubmitted reports may not affect stable rating points under certain conditions
• Freight forwarding + 0% VAT:
  • 0% remains for freight forwarding services under general rules when applicable
  • can use 0% based on carrier invoice receipt (as described)
• Correction limits for subsidy-linked cotton invoices:
  • if subsidy conditions apply (e.g., raw cotton), adjustments may be restricted unless the subsidy is returned to budget and an application is submitted with return calculations

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Key metrics / KPIs / targets explicitly stated in subtitles

• VAT rate under simplified regime: 6%
• General VAT rate referenced: 12%
• Profit tax under simplified regime: 0%
• Cashback thresholds / sector mix examples:
  • Hotel (5-star): ≥70%
  • Tour operator: ≥90%
  • Certain manufacturing/sale: ≥80%
• Cashback percentage referenced: up to 60% (also mentions “40%” in context)
• Automatic agricultural VAT refund: within 3 days
• Reporting/correction dates:
  • VAT report submission: by Aug 20 (for specified taxpayers)
  • monthly correction window: 15th
  • semi-annual deadlines: July 20
  • switching rule timing: first day of next month after notice

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Presenters / sources

• Ganikhyaeva Luufarkhan
• Sahibek Mirzaliev
• Hikmatulla Qodirov
• Shodiyor Usambayev
• Zokirjon Markulov
• Farhod Achilov