Tax advice and reporting
Written advice on transactions and tax regimes, foreign payments and treaties, related parties, tax inspections and appeals. Recurring reporting can be scoped separately.
$500–3,000
per advisory engagement
Tashkent · Services across Uzbekistan
VAT refunds and fiscal representation in Uzbekistan
We assess VAT refund claims, assemble the evidence, file the application and handle the tax authority's correspondence until the claim is resolved. We also act as fiscal representative for foreign companies with Uzbek tax obligations. The fee is $500–1,000 per engagement, fixed in the quote after a free eligibility check, and we reply within one business day.
We work in English, Russian and Uzbek.
Email: info@tax-legal.uz
Clients of Tax & Legal
Yusolve, Oroox Lab and Linestar Group are among the firm's clients. Our clients and team
Who this service is for
For businesses seeking recovery of a supported VAT balance, exporters assembling refund evidence and foreign suppliers that need registration and filing support. Eligibility depends on how the tax arose and the records behind it, not simply on being a foreign business.
Fees and scope
| Service | Fee |
|---|---|
| VAT refund engagement | $500–1,000 per agreed engagement |
| Fiscal representation | $500–1,000 per agreed engagement |
The eligibility check is free. The quote states what the $500–1,000 covers: the assessment and refund application, setting up representation, or specific reporting periods. Recurring returns, corrections of past periods and disputes are each priced as their own engagement.
We assess the position before recommending a claim, and we do not promise a refund or the authority's decision date. Missing evidence, contested refusals and further reporting periods are quoted separately. State charges and other external costs are listed separately.
What the engagement includes
- A free eligibility check first: how the negative VAT balance arose, whether the input tax sits on accepted electronic invoices (only those are creditable), and whether any of it came from suppliers marked high-risk.
- Reconciliation of the VAT return to the accepted invoices, the customs declarations for import VAT and the personal account at the tax office, so the claimed figure is the one the desk audit will confirm.
- Export evidence for the zero rate: the contract recorded in the foreign-trade system before shipment, the export declaration, transport documents and proof of proceeds, all showing the same code, description, price and quantity.
- The refund application itself and the desk audit that follows: answers to the authority's requests within their deadlines, so the statutory refund periods actually run: 30 days after the desk audit, seven days for exporters and large taxpayers, and automatic refund of balances up to UZS 10 million.
- Offset against existing tax debt, which the authority applies first, and the interest that accrues if the refund is late.
- Objections and the complaint against a refusal or a reduced amount, filed within one month through the authority that decided; registration of the complaint suspends collection of any disputed assessment.
- Fiscal representation for a foreign company: VAT registration, monthly VAT returns, electronic invoices issued and accepted in the state systems, and correspondence with the tax authority in your name.
- For a foreign provider of digital services: registration within 30 calendar days of the first sale to an Uzbek customer, 12% VAT included in the price, quarterly returns by the 20th, and the separation of business customers, who act as tax agent themselves.
We do not file a claim we would not defend in a desk audit. If the eligibility check says no, we tell you why and what would change the answer.
How we compare
| Tax & Legal | Others | |
|---|---|---|
| Published fees | $500–1,000, published | rarely published |
| Eligibility check | first, before you commit | often after engagement starts |
| Positions | written, citing the applicable rules | varies |
| Quote | fixed, within one business day | engagement-letter process |
| Languages | English, Russian, Uzbek | varies |
The fee is fixed in writing before work starts. The quote states the work, any third-party charges, applicable taxes, the invoicing currency and payment dates. Extra assignments are priced separately, never added silently.
What to send us
- Company country, Uzbek registration status and reason the VAT arose.
- Amount and periods involved, transaction type and availability of invoices and payment evidence.
- Prior applications, authority decisions or requests and their dates.
A short summary is enough for the first email. Once we have looked at the task, we tell you how to hand over company, tax and employee documents.
What we can handle
Below is the work we take on. Your quote lists exactly which of these tasks, deliverables and reporting periods are included.
Refund eligibility and reconciliation
Review the VAT balance, invoices, ledgers, payments and prior returns. Identify the legal basis, amount to reconcile and gaps that need to be resolved before an application.
Read the guide: VAT in Uzbekistan: calculation, input credits and refunds
Export and transaction evidence
Cross-check contracts, electronic invoices, customs and transport documents and payment evidence. Prepare an indexed file supporting the treatment of the relevant supplies and input VAT.
Read the guide: Exporting from Uzbekistan: documents, customs and taxes
Application, queries and outcome
Prepare and file the agreed application, respond to document requests and track the decision. Where appropriate, assess an offset or other recovery route instead of assuming a cash refund is available.
Read the guide: Offset and refund of overpaid taxes in Uzbekistan
Fiscal representation and digital services
Assess the foreign company's transaction model and tax obligations, arrange agreed registration and prepare calculations and returns for specified periods. Handle routine authority correspondence under the representation scope.
Read the guide: VAT on foreign digital services in Uzbekistan
Refusal or disputed adjustments
Review the reasons and supporting file, identify deadlines and prepare agreed objections or complaints. Representation in a contested administrative or court proceeding is defined separately.
Read the guide: Challenging tax authority actions in Uzbekistan
Before we file
- The obligation to register for VAT arises above 12,000 BRV of annual income (from 1 June 2026); operating without registration is fined at 5% of income, so we check the registration date against the first taxable sale.
- A company that left turnover tax for the first time is not fined during its first year for VAT bookkeeping errors; we use that year to put the invoicing right.
- Import VAT is calculated on customs value plus duty plus excise and is creditable for VAT payers only; a turnover-tax payer cannot credit it, and we say so before a claim is contemplated.
- The simplified 6% VAT regime for catering, trade and services carries no input credit at all, so a refund is not available under it.
What you receive
- An eligibility assessment, reconciliation and missing-document checklist.
- The agreed claim or registration file and submission confirmations.
- A correspondence and decision record, or returns for the representation periods specified.
How the work proceeds
- Send a short description and the details listed above. You get a reply within one business day: a fixed quote, or the one or two questions we still need answered.
- Assess the position and evidence; explain whether a refund, offset or compliance assignment is appropriate.
- Agree the scope, periods and fee, reconcile the records and prepare documents for approval and filing.
- Handle the agreed correspondence, track the outcome and identify any next reporting or appeal step.
Preparation depends on the records and reconciliations. The authority's review, its requests for more evidence and any appeal run on their own timelines, so our work schedule and the date the money arrives are two different dates.
Frequently asked questions
Can a foreign company recover all VAT it has paid?
There is no automatic entitlement based only on foreign status. We review the transaction, registration position and evidence to determine whether a refund, offset or another treatment is available.
Does the fiscal-representation fee include future returns?
It covers the setup, work and reporting periods specified in the quote. Ongoing filing frequency and any recurring fee are agreed expressly; the published engagement range is not an unlimited reporting retainer.
What happens if the authority refuses the claim?
We review the reasons, evidence and available next steps. A complaint, new supporting work or court representation is included only when the engagement expressly covers it.
How long does a VAT refund take?
A negative balance is refunded within 30 days after the desk audit, within seven days for exporters and large taxpayers, and automatically for amounts up to UZS 10 million. The clock runs only once the authority's requests are answered, which is the part we manage.
Do our exports qualify for the zero rate?
Exports of goods, international transportation and the listed agricultural products are taxed at 0%, which keeps the input VAT credit, provided the contract is recorded before shipment and the declaration, transport documents and proceeds match. We assemble that file before filing.
A supplier's invoice is marked high-risk. Can we still credit the VAT?
Input VAT is creditable only under an accepted electronic invoice, and a high-risk marking is exactly what a desk audit looks at. We check the supplier and the transaction before the claim and exclude or substantiate the invoice rather than let the whole refund stall on it.
Can a turnover-tax company recover import VAT?
No. Import VAT is paid at customs by every importer, but only a VAT payer can credit it. If your import volumes make the general regime cheaper, we calculate the switch as a separate question.
Can we go back to turnover tax later?
Only after a year on the general regime, and only if your income is below the threshold. A move the other way, to VAT and corporate income tax, is possible from the next month. We time the change so the refund claim and the regime switch do not collide.
Does a foreign SaaS or marketplace need fiscal representation?
A foreign provider of digital services to Uzbek individuals registers within 30 calendar days of the first sale if any indicator places the customer here, charges 12% included in the price and files quarterly by the 20th. Where the customer is an Uzbek business, it is the tax agent. We register you and file the returns.
Discuss your assignment
Explain how the VAT arose, the amount, periods and your registration status. Mention any previous application or authority request so we can assess the appropriate next step.
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