Expense management module › Global expense management › Uzbekistan
Last updated : 11.05.2026
Expense rules in Uzbekistan.
Uzbekistan applies VAT at 12% (rate lowered in 2023). Largest Central Asian country, textile hub, e-invoicing mandatory.
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1Expense rules & reclaimable VAT
VAT 12% single rate (15% until 2022). E-invoice mandatory.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 12% | Deductible | E-invoice + STIR |
| Lodging | 12% | Deductible | STIR |
| Alcohol | 12% | Limited | Excluded |
| Fuel | 12% | Deductible | E-invoice |
| Transport | 12% | Deductible | Taxi/Yandex/airfare |
| Gifts | 12% | Non-deductible | Cap |
Receipt
E-invoice
STIR mandatory
SourcesUzbekistan Tax Committee
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | E-invoice |
| Company car | – | Card | – |
| Taxi/Yandex | – | 100% receipt | E-invoice |
Tracking
Logbook
Date, distance
SourcesUzbekistan Tax Committee
3Per diem and travel allowances
Company policy. Tashkent most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Tashkent | UZS 200 000 | UZS 800 000 | UZS 1 500 000 |
| Samarkand | UZS 150 000 | UZS 600 000 | UZS 1 100 000 |
| Bukhara | UZS 150 000 | UZS 600 000 | UZS 1 100 000 |
| Other | UZS 120 000 | UZS 480 000 | UZS 850 000 |
Conversion
~1 EUR = 13,700 UZS
Variable
SourcesUzbekistan Tax Committee
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Free Economic Zones | Incentives | Per approval | Regime |
Limitations
5 years
Keep
SourcesUzbekistan Tax Committee
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