Tashkent · Services across Uzbekistan

VAT refunds and fiscal representation in Uzbekistan

Tax & Legal helps businesses recover supported VAT balances and handles VAT registration, agreed returns and tax-office correspondence for foreign suppliers in Uzbekistan. These are two separate engagements, each priced at $500–1,000 for the scope fixed in writing. The preliminary refund eligibility check is free. Tell us which task you need; we reply within one business day.

Recover VAT

You have a VAT balance to recover. Start with a free preliminary eligibility check, then agree the claim, evidence and routine follow-up covered by the fee.

Arrange fiscal representation

You need VAT registration, specified returns or routine correspondence handled for a foreign company. Agree the authority, reporting periods and division of responsibilities before work starts.

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 companies and exporters seeking recovery of an evidenced VAT balance, and foreign suppliers that need help meeting Uzbek VAT obligations. A foreign supplier can need registration and reporting assistance without having a refund claim. We identify the appropriate service from your transactions, customer types and existing registration.

Fees and scope

VAT refunds and fiscal representation in Uzbekistan — Fees and scope
ServiceFee
VAT refund engagement$500–1,000 per agreed engagement
Fiscal representation$500–1,000 per agreed engagement

The two $500–1,000 fees are alternatives for defined assignments, not a combined package. A refund quote names the claim and routine document requests covered. A representation quote names the registration work, each return period and included correspondence. Future periods and past-period corrections are quoted separately. Tax payable is additional to our professional fee.

A formal objection, appeal or court case is a separate assignment unless expressly included in the written quote. Missing-record reconstruction, translations, legalisation and other third-party costs are identified separately. We do not guarantee a refund, registration approval or an authority's decision date. We check any existing accounting or reporting contract before quoting the same work.

Refund engagement: agree one claim and its follow-up

  • Free preliminary eligibility check, followed by the agreed reconciliation and evidence checklist.
  • Preparation and submission support for the specified refund request.
  • Routine document responses and outcome record within the quoted claim scope.

Formal challenges to a refusal and reconstruction of missing records are separate unless the quote expressly includes them.

Representation engagement: name the tasks and periods

  • Authorization and registration work, where included.
  • Calculations and returns for the reporting periods listed in the quote.
  • Specified routine authority correspondence, filing confirmations and a handover of remaining actions.

The fee does not automatically include future returns, previous-period corrections or tax payments.

How we compare

VAT refunds and fiscal representation in Uzbekistan — How we compare
Tax & LegalOthers
Professional fee$500–1,000 per defined engagementCheck the fee basis and included work
Refund eligibilityFree preliminary checkCheck the assessment terms
Representation periodsNamed in the written quoteCheck which returns are included
DeliverablesAgreed documents, confirmations and next actionsCheck the handover scope
LanguagesEnglish, Russian and UzbekCheck available languages

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

  • Say whether you need VAT recovery, fiscal representation or both, and name the company.
  • Mention any authority notice and its receipt date. A short summary is enough for the first email; we then arrange the document handover.

Recover VAT

  • Amount, periods and reason the VAT balance arose, plus your VAT registration status.
  • Relevant returns, invoices and payment records; export and customs documents where applicable.
  • Previous refund requests, decisions and outstanding document requests.

Arrange fiscal representation

  • Country of incorporation, company registration extract and any Uzbek tax registration or local presence.
  • What you sell, whether customers are individuals or businesses, and whether an intermediary collects payment.
  • First-sale date, periods needing support, available sales records and any previous returns.

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.

VAT recovery: eligibility and evidence

Review the balance, returns, invoices, payments and registration position. Identify the basis for a refund or offset and the missing records. A foreign company's status alone does not establish entitlement to recover VAT.

Read the guide: VAT in Uzbekistan: calculation, input credits and refunds

VAT recovery: export documents

Where the claim arises from exports, reconcile the contract, customs and transport documents, invoices and payment evidence. Prepare a document file that supports the relevant transaction and VAT treatment.

Read the guide: Exporting from Uzbekistan: documents, customs and taxes

VAT recovery: submission and routine follow-up

Prepare the agreed refund request through the applicable reporting or application procedure, support submission and answer the routine document requests named in the quote. Record the decision and explain any proposed separate appeal assignment.

Read the guide: Offset and refund of overpaid taxes in Uzbekistan

Fiscal representation: authority and registration

Act on your behalf for the VAT tasks agreed in writing. Review the customer and payment model, identify the applicable registration route, and arrange the authorization and account access needed for the task. Prepare and submit the registration file within that authority.

Read the guide: VAT on foreign digital services in Uzbekistan

Fiscal representation: agreed returns

Set the covered periods, data deadlines and approval process. Reconcile the sales records, prepare calculations and returns, and submit them where authorized. You approve the figures and arrange tax payment; we hand over the agreed calculations and filing confirmations.

Read the guide: Electronic tax services in Uzbekistan

Fiscal representation: correspondence and handover

Track the routine notices assigned to us, prepare responses and supporting documents, and keep you informed of deadlines and outstanding information. A disputed assessment or formal appeal is scoped separately from routine filing support.

Read the guide: Challenging tax authority actions in Uzbekistan

Use the procedure that applies to your business

The Tax Committee's foreign-provider guidance distinguishes authorized representation and the special electronic-services VAT procedure. We confirm the relevant registration, reporting and invoice rules before preparing your file. Our digital-services VAT guide explains the transaction rules.

When you need tax advisory instead

Use tax advisory for a written opinion on a business model, treaty, withholding, permanent establishment or tax-regime choice, and for broader contested tax matters. This service handles the agreed VAT claim or representation work. Accounting support covers the separate bookkeeping and payroll scope.

What you receive

  • For VAT recovery: the preliminary assessment, evidence checklist, agreed claim file, submission confirmation and correspondence record.
  • For fiscal representation: the agreed authorization and registration file, calculations and returns for named periods, and available filing confirmations.
  • For either assignment: an outstanding-action list showing the next approval, document, filing or payment needed.

How the work proceeds

  1. 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.
  2. For a refund, assess the balance and evidence; for representation, identify the registration and reporting tasks and required authority.
  3. Fix the deliverables, periods, routine follow-up and fee in writing; arrange documents, access and approvals.
  4. Complete the agreed submissions and correspondence, hand over confirmations and identify the next actions. Quote additional work before starting it.

For refunds, preparation, the authority's review and receipt of money are separate stages; the applicable procedure and evidence affect the timeline. For representation, agree the first filing date, when you supply data and when you approve the return. We confirm the relevant deadlines for your case rather than promise one completion date for every client.

Frequently asked questions

What is fiscal representation in this service?

It is authorized assistance with your company's agreed VAT registration, returns and formal correspondence. The engagement identifies the taxpayer, tasks, periods, authority and responsibilities. The company remains responsible for the accuracy of its records and payment of its tax.

Must a foreign SaaS or marketplace appoint a fiscal representative?

A VAT registration or filing obligation is not itself a requirement to buy a representation service. The foreign-provider portal supports applications by authorized company representatives. We check your customer and intermediary model and explain what your company must do and what you can appoint us to handle.

Does fiscal representation include monthly returns and electronic invoices?

The procedure depends on the taxpayer. The special foreign electronic-service provider procedure uses quarterly VAT returns and does not require Uzbek VAT invoices. A local VAT payer follows a different procedure. We identify the applicable tasks in your quote instead of promising one filing package for both.

Does $500–1,000 cover a full year of returns?

Only if those periods and tasks are expressly listed. The range is per agreed engagement, not an unlimited annual retainer. Setup, recurring periods and corrections of earlier returns must be identified in the quote.

Can any foreign company recover VAT paid in Uzbekistan?

Foreign status alone is not sufficient. We review how the VAT arose, the registration position and supporting records before recommending a claim. The preliminary refund eligibility check is free.

What happens if a refund is refused?

We explain the decision and available next steps. A formal objection, appeal, new evidence project or court proceeding is quoted separately unless expressly included. Routine document requests during the agreed claim are distinguished from a contested proceeding.

How long does VAT recovery take?

We first identify the applicable refund procedure, the state of the evidence and any existing authority requests. The quote distinguishes our preparation work from the authority's review. We do not promise that every claim qualifies for an accelerated procedure or a fixed payment date.

Can you work with our existing accountant?

Yes. We agree who supplies the data, checks calculations, approves submissions and pays the tax. If your current contract with us already includes a task, we do not sell that same task again under fiscal representation.

Discuss your assignment

For a refund, send the amount, periods and how the VAT arose. For fiscal representation, tell us your company country, what you sell, who buys it and which registration or return periods need attention. Mention any authority notice so we can identify the next step and quote the right assignment.

info@tax-legal.uz

Tax advice and reporting

Written advice on tax regimes, transactions, treaties, related parties, inspections and appeals; regular reporting for Uzbek businesses. Foreign-provider VAT filings have a separate service below.

$500–3,000

per advisory engagement

Accounting and bookkeeping

Bookkeeping, electronic invoices, payroll, tax and financial reporting. We also prepare accounting policies, take over existing books and assess restoration work.

$300–500

per month · small-business package

Customs clearance

Pre-shipment document review, classification and customs-value questions, import/export declarations and release support. Product certification can be arranged within a separate scope.

$200

per shipment · up to 30 HS codes

All services and prices