Reporting under Uzbekistan's 6% simplified VAT: new forms and 5 steps for cafés

In early November 2026, Uzbekistan's Ministry of Justice registered a document that changes the tax reporting forms, Podrobno.uz reports. The document abolishes paper invoice registers, approves forms for food service businesses on the 6% simplified VAT with 0% profit tax, and expands the corporate land tax return. If your café switches to 6%, your accountant files a VAT return on the new form every month, and no profit tax return is required under this regime.

What has changed at a glance

Published reports do not give the document's number or registration date, and at the time of writing we could not find it on lex.uz. The points below are confirmed by Anhor.uz and Nuz.uz (6 November 2026). Treat them as preliminary until the full text of the order is published.

What	Before	Now
Invoice registers	Print, number, bind and stamp	Requirement removed
Reporting under 6% VAT	Previous procedure	Forms approved for food service, retail and services: 6% VAT and 0% profit tax
Corporate land tax	Previous form	New sections added: "taxable base" and "inefficiently used land"

One key point from Nuz.uz: the 6% and 0% rates do not apply automatically. They only apply once a business has opted into the regime and files the relevant forms.

The legal basis for the 6% regime

The regime is based on Presidential Decree No. UP-100 of 26 May 2026. From 1 June 2026 to 1 January 2030, food service businesses can voluntarily choose the simplified VAT procedure. The terms are:

• 6% is charged on total sales turnover, and input VAT cannot be offset;
• profit tax is 0%, and no profit tax return is filed;
• no partial VAT refund applies, including the 40% refund that food service businesses on the general regime receive regardless of their share of cashless payments;
• corporate customers can still offset VAT on the café's invoices;
• the regime is not available to large taxpayers or companies with 50% or more state ownership.

The regime takes effect on the 1st of the month after you submit your notification. If you notify in December, 6% applies from 1 January, and December is reported under the old regime.

What this means for your business

Whether the regime pays off depends on the business. Now that the reporting requirements are known, you can run the numbers. Here is a comparison of the two regimes based on the accounting portal buxgalter.uz (check the form codes against the text of the order):

Report / condition	General regime (12% VAT)	6% simplified VAT
VAT return	Form 10006_45, monthly by the 20th	Form 10005_11, monthly by the 20th
Profit tax	Filed	Not filed. Exception: if you switch in the 2nd or 3rd month of a quarter, you file a return for that period
Input VAT offset	Yes	No
40% VAT refund	Yes	No
Corporate land tax	Updated form	Updated form
Paper e-invoice registers	Abolished	Abolished

Fewer reports does not necessarily mean less tax. Yaran.uz gives an example: purchases of 112 million UZS, of which 12 million is VAT. On the general regime, 3 million UZS is payable; on 6%, it is 125 × 6% = 7.5 million UZS. If your café buys a lot from VAT payers or is planning a renovation, the simplified regime may cost you more.

What to do now: 5 steps

1. Find the document on lex.uz. Until its details are published, treat the list of forms as preliminary. Once the order is available, use it to confirm which forms have been abolished and which introduced.
2. Draw up two reporting calendars. Ask your accountant or outsourced provider to map out every report month by month under your current regime and under 6%. Flag the switchover month separately: it is reported under the old rules. UP-100 also lets small businesses deduct spending on accounting firms and tax advisers at double the amount; check the conditions in the Decree.
3. Review your land tax. If your business pays land tax as a legal entity, check the new sections of the form: "taxable base" and "inefficiently used land".
4. Look beyond the headline rate. To compare, calculate: tax at 6% − (12% VAT payable − 40% refund) − profit tax ± difference in accountant hours. Use several months of data: VAT-inclusive purchases, rent, renovation.
5. Check your POS, e-invoices and accounting. After the switch, every receipt must show the 6% rate. If your POS settings don't match the rate, it may throw an error and fail to print the receipt. Warn corporate clients who order banquets and catering: buyers from suppliers on 6% have already had VAT offsets rejected.

What to check in your POS and accounting system

• The VAT rate on menu item cards and in the fiscal module from the 1st of the switchover month.
• A test receipt on day one: 6% rate and the correct tax amount.
• The monthly revenue report: turnover for the VAT return must match the fiscal data.
• E-invoices to corporate clients are issued at the same rate.

If your POS throws an error, see the common causes in our article "POS won't print a receipt: 7 causes and an action plan for cafés". You can easily export monthly revenue for reconciliation from AliPos Web. For more on fiscalization, see our Fiscalization page. If you use AliPos, our support team is available 24/7, and 99% of requests are resolved in under 15 minutes.

What you don't need to do

• Print, bind and stamp invoice registers: the requirement has been removed.
• File a profit tax return after switching to 6%, unless you switch mid-quarter.
• Wait for 6% to apply on its own: you need to submit a notification and file the new forms.

For everything else you need to prepare for an audit, see our tax audit checklist for cafés.

FAQ

Which reports does a café file under the 6% simplified VAT?

A monthly VAT return on form 10005_11 by the 20th. No profit tax return is filed. Check the full list of other reports with your accountant.

When does the 6% regime take effect?

On the 1st of the month after you submit your notification. The previous regime applies in the month you submit it.

Can I offset input VAT under the 6% regime?

No. 6% is charged on total turnover, with no offset and no 40% refund.

What happens if I don't reconfigure my POS?

Your POS may show a rate mismatch error and fail to print the receipt. Check the settings before your first trading day under the new regime.

Soddalashtirilgan QQS 6% bo'yicha restoran qanday hisobot topshiradi?

Har oy 20-sanagacha QQS hisob-kitobini 10005_11 shaklida topshiradi. Foyda solig'i bo'yicha hisobot topshirilmaydi. Shakl kodini yangi buyruq matni bilan solishtiring.

Base your decision on switching to 6% VAT on the numbers: revenue, VAT-inclusive purchases and accountant hours over several months. To keep that data at hand, check out AliPos pricing or submit a request to get started. We'll call you back and show you how the reports work.