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For tour operators and hotels from October 1 of this year is introduced “cacheback” in the amount of 20% VAT paid. This measure is designed to support the development of tourism business, stimulate investment in infrastructure, improve the quality of tourism services in the country and attract more tourists to Uzbekistan.

Also from January 1, 2025, new support measures for the tourism, hotel and catering sectors will come into force in Uzbekistan, according to the President of Uzbekistan Shavkat Mirziyoyev at an open dialog with entrepreneurs in Nukus.

The President emphasized the importance of the hospitality and catering industry in the country's service sector, highlighting value added tax (VAT) and employment of employees as key issues requiring attention.
One of the innovations will be the refund of part of the VAT paid to catering establishments. If the share of non-cash payments in the monthly turnover of an enterprise exceeds 60%, they will be paid a “cashback” of 40% of VAT. In cases where this share is less than 60%, the establishment will receive 20% of VAT in the form of a refund.

For restaurants and cafes that have switched to VAT, it is planned to significantly reduce the tax burden: the income tax rate will be halved. In addition, from December 1, catering establishments will be able to purchase agricultural products in cash without the need to prepare documentation for the receipt of goods, which will simplify procurement processes.

The President also announced new rules for the spring and summer season: restaurants and cafes will be allowed to install summer terraces on adjacent territories, which will expand their opportunities for receiving guests. An important step will also be the introduction of simplified short-term employment contracts, which will legalize the employment of seasonal workers.