According to the main directions of tax and budgetary policy for 2024, from April 1 of this year, the zero tax rate for waste management services will be abolished.

VAT (value-added tax) is now calculated on the value of the service provided.  For example, if the cost of the actual service is 4000 sums, then from April 1, 12 percent of the value-added tax will be charged from this cost.

For reference, the actual cost of the service is 4,000 sums, which, when calculated with a value-added tax of 12%, will amount to 4,480 sums (480 sums VAT).

This change is provided for by the Law of the Republic of Uzbekistan dated December 28, 2023, No. 891, "On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan in Connection with the Adoption of the Main Directions of Tax and Budgetary Policy for 2024".