VAT overpayment offset on imports to become automatic for some companies from January 1, 2027

The document was jointly approved by the Ministry of Economy and Finance and the Tax Committee. The Ministry of Justice registered it on October 31, 2026, under No. 3966, and the text is available on Lex.uz. Data exchange between tax and customs authorities will be organized to facilitate the offset.

Four categories of enterprises will be eligible to use the offset: companies served by the Interregional Inspectorate for Large Taxpayers; electrical equipment manufacturers importing raw materials and components for their products; foreign economic activity participants that are low-risk VAT payers; and enterprises with a sustainability rating of BBB and above, excluding the public sector.

To claim the offset, the importer enters the code VZ in column TU of box 47 of the customs cargo declaration. The Customs Committee electronically requests confirmation of the overpayment from the Tax Committee. If confirmed, an offset certificate is generated automatically, and the customs authority reflects the amount in the taxpayer's personal account and clears the declaration. The Ministry of Justice noted that all processes are automated and the procedure creates convenience for entrepreneurs during import operations.

There are restrictions: no offset is carried out while a tax audit of the taxpayer is underway. If an enterprise has tax debt, including deferred debt, the remaining balance after the offset cannot be less than the amount of that debt.