Contact us
VAT update for hotels: Tourist tax excluded from VAT
Starting from 1 July 2026, hotels applying the simplified VAT calculation procedure at a 6% rate encountered a technical issue.
When issuing electronic tax invoices, as well as receipts generated by online cash registers and payment terminals, the 6% VAT was automatically calculated on the entire payment amount. As a result, hotels were required to charge VAT not only on the accommodation fee but also on the amount of the tourist tax.
However, under the Tax Code, the object of VAT is the supply of goods and services. The tourist tax is not a payment for goods or services but rather a mandatory statutory charge collected in accordance with applicable legislation.
Accordingly, the amount of the tourist tax should not be subject to VAT. This rule applies equally both to the standard 12% VAT regime and to the simplified VAT calculation procedure at the 6% rate.
According to available information, the Tax Committee has already implemented the necessary changes, while the Scientific and Technical Information Center has completed, or is in the final stage of completing, the required updates to the relevant information systems.
When issuing electronic tax invoices, as well as receipts generated by online cash registers and payment terminals, the 6% VAT was automatically calculated on the entire payment amount. As a result, hotels were required to charge VAT not only on the accommodation fee but also on the amount of the tourist tax.
However, under the Tax Code, the object of VAT is the supply of goods and services. The tourist tax is not a payment for goods or services but rather a mandatory statutory charge collected in accordance with applicable legislation.
Accordingly, the amount of the tourist tax should not be subject to VAT. This rule applies equally both to the standard 12% VAT regime and to the simplified VAT calculation procedure at the 6% rate.
According to available information, the Tax Committee has already implemented the necessary changes, while the Scientific and Technical Information Center has completed, or is in the final stage of completing, the required updates to the relevant information systems.
It is expected that, in the near future, the Scientific and Technical Information Center will provide the necessary updates to the Technical Service Centers and EDI operators. This will enable hotels to amend previously issued electronic tax invoices and receipts by removing the VAT that was incorrectly charged on the tourist tax amount.
Contact us
contact@ledgers.uz
MENU
SERVICES
© All Rights Reserved. Ledgers 2026
