News · Nov 4, 2026
Uzbekistan Food Service Study 2026: Owner Survey, 12 Questions
Official statistics show how many venues operate and how much they sell. But nobody knows how owners changed their POS, tax regime, payments and delivery after the 2026 rules. We're launching an anonymous survey and will publish only the answers we actually collect.
There are no results from this study yet. We're launching an anonymous survey of cafe, restaurant, chaikhana and fast-food owners. The national statistics agency already reports turnover and the number of venues. What we want to know is what owners actually did after the 2026 rules: did they switch POS systems, choose a different tax regime, enable QR payments or rebuild delivery? Below are the 5 rule changes, the 12 survey questions and how we handle the data. We'll publish only what we collect.
What official data already tells us
According to the National Statistics Committee, as reported by UzDaily, the market is growing:
| Indicator | Value | Period |
|---|---|---|
| Food service businesses | 30,888 (148 large, 30,740 small and micro businesses) | as of October 1, 2026 |
| Food service turnover | UZS 229.7 trillion | January–September 2026 |
| Real growth | +23.5% | January–September 2026 |
Independent analysts have their own estimates. Based on 2024 data, the Center for Economic Research and Reforms (CERR) reports (Kursiv Uzbekistan):
- the unobserved (shadow) share of food service reached 87% in 2024;
- 65% of cafe and restaurant purchasing goes through traditional bazaars;
- 37% of consumers don't ask for a fiscal receipt.
These figures predate the 2026 changes, so they work as a "before" baseline. A UNDP report on the causes of informality in food service came out in 2026, but it looks at other questions, not at how venues responded to cashless rules and product labeling.
In short: we know how many venues there are and how much they sell. We don't know what they changed in the dining room, at the till or in their accounting.
The 5 changes of 2026 we ask about
The survey covers only rules that are in force in 2026.
| Change | Document and date | What it means for a venue |
|---|---|---|
| 1. Cash ban on alcohol and tobacco sales | Decree UP-246 of 10.12.2025, from April 1, 2026 | Alcohol and tobacco could be paid for only by card or through payment systems |
| 2. Cash for alcohol and tobacco allowed again for food service and hotels | Decree UP-100 of 26.05.2026, from June 1, 2026 | You can set your POS to accept cash for these items again |
| 3. New tax terms | UP-100, from June 1, 2026 | The threshold for moving to the general tax regime is 12,000 BCV (UZS 4.944 billion). The refund of up to 40% of VAT under the general regime no longer depends on the cashless share. A new option: 6% VAT with exemption from profit tax, but without input VAT credit |
| 4. Cash payment limit | Decree UP-175 of 27.08.2026 | Instead of a fixed UZS 25 million, the limit is 400 BCV. With BCV at UZS 412,000, that's about UZS 164.8 million |
| 5. Product labeling and inspections | UP-175 of 27.08.2026 | For food service, the list of labeled goods whose codes count as sold at the moment of purchase has been expanded. Small businesses get a three-year moratorium on inspections |
The launch date for 6% VAT hasn't been officially confirmed. The Tax Committee has been instructed to build a calculation system based on receipts and e-invoices. That's why the survey asks not "have you switched" but "are you considering switching".
What the market is missing: unanswered questions
Legal reviews describe the rules. Statistics summaries give turnover. We found no sources that answer the practical questions:
- what share of venues changed their POS or accounting software in 2026;
- how many venues split bills in two after April 1, and whether they went back to the old way after June 1;
- what acquiring fees venues actually pay. So far there's only restaurateurs' estimate in a Spot article: "about 2% of turnover";
- how much staff time goes into product labeling;
- who is considering 6% VAT and who is staying on the general regime;
- how Tashkent differs from the regions, and a chain from a standalone chaikhana.
Only owners themselves can answer these questions.
The 12 survey questions
The survey is anonymous. You can answer in Russian or Uzbek.
- Venue format: cafe, restaurant, chaikhana, fast food, coffee shop, bakery, bar, dark kitchen.
- City or region.
- Number of locations: one, 2–5, more than 5.
- Did you change your POS or accounting software in 2026? If so, why: legal requirements, outages, need for inventory control or delivery?
- How did you accept payment for alcohol and tobacco from April 1, and what did you change after June 1?
- What tax regime are you on now, and are you considering 6% VAT?
- Has your share of cashless revenue changed since the 60% cashless condition for VAT refunds was dropped?
- Have you set up the unified payment QR code? If so, through which bank and how many days did it take?
- What acquiring fee do you pay, and do you build it into menu prices?
- How much time per week goes into product labeling, and has that changed since UP-175?
- Did you rebuild your delivery: aggregators, your own couriers, a courier service found on Telegram?
- Which 2026 change cost you the most: equipment, fees, staff time, consulting?
How we collect and publish the data
What we do
- We share the survey in food service Telegram channels and among venue owners.
- We don't ask for the venue name, TIN or your name. We only see answers in aggregated tables.
- We publish the number of responses, the breakdown by format and region, and the collection dates.
- If a group has too few responses, we draw no conclusions about it and say so openly.
What we don't do
- We don't present the survey as representative. A Telegram audience may skew toward more digital venues.
- We don't compare AliPos clients (1,751 venues) with official statistics. These venues already run on a cloud management system and don't reflect the whole market.
- We don't publish data on individual clients. Any platform-level insights are used only as expert commentary, and only where our contracts and personal data laws allow it.
- We don't make up numbers. If there are no answers, the section stays empty.
Owner checklist: what to check while the survey runs
While we collect answers, here's what's worth checking in your venue right now.
At the till
- Cash for alcohol and tobacco. If you blocked cash for these items in your POS settings in April, make sure the restriction has been lifted since June 1. Step-by-step instructions are in “Cash payment for alcohol in cafes from June 1: UP-100 and 5 POS steps”.
- Product labeling. Check which goods no longer need to be scanned at sale after UP-175. The list and the steps are in “Product labeling in food service after UP-175: what you no longer scan at the till”.
- QR payments. If you haven't set up a terminal or QR yet, see “Unified QR code in cafes: how to set up UzQR in one day”.
In accounting
- The 12,000 BCV threshold. Calculate your annual income. Example: a cafe with revenue of UZS 12 million a day makes about UZS 4.4 billion a year, below the UZS 4.944 billion threshold. At UZS 14 million a day, you'd exceed it.
- Don't keep cashless artificially at 60%. That condition is no longer required for the refund of up to 40% of VAT under the general regime.
- Hold off on 6% VAT for now. Wait for the calculation procedure. Then compare with your accountant: at 6%, input VAT on purchases can't be credited. If you buy a lot from VAT payers, it may not pay off.
- Banquets and weddings. If an order approaches 400 BCV (about UZS 164.8 million), agree on the payment method with your accountant in advance.
If you're preparing for an inspection, keep the small business moratorium in mind and go through our tax inspection checklist for cafes.
What the results will deliver
The results are first of all for owners, and then for journalists and accountants:
- a benchmark for fees and costs: compare your spending with other venues of the same format;
- insight into how peers choose between the general regime and 6% VAT;
- a regional picture: where the shift to cashless and QR went faster, and where it was harder;
- primary figures you can cite instead of hearsay estimates.
FAQ
Can cafes accept cash for alcohol and tobacco from June 1, 2026?
Yes. Decree UP-100 of 26.05.2026 allowed food service businesses and hotels to accept cash for alcohol and tobacco from June 1, 2026.
What is the general regime threshold for cafes in 2026?
12,000 BCV, or UZS 4.944 billion. It applies from June 1, 2026 under UP-100.
What is the current cash payment limit?
400 BCV instead of a fixed UZS 25 million, under UP-175 of 27.08.2026. With BCV at UZS 412,000, that's about UZS 164.8 million. The limit doesn't apply to agricultural products.
Is a minimum cashless share needed for the 40% VAT refund?
No. Under UP-100, food service businesses on the general regime get a refund of up to 40% of VAT paid regardless of their cashless revenue share.
Is the survey anonymous? When will the results be out?
Yes, the survey is anonymous: we don't ask for the venue name, TIN or your name. We'll publish the results on our blog once answers are collected, along with the number of participants and the sample's limitations.
We post the survey link and the results in the AliPos Telegram channel. Subscribe to take part and be the first to see the numbers. If you want your POS, product labeling and payment reports in one system, request a demo: a manager will show you how it works for a venue like yours.
