The consumer VAT (Value Added Tax) refund, or 'cashback' system, is one of the most popular and successful recent tax initiatives in Uzbekistan. It serves a dual purpose: it provides a direct financial benefit to consumers while simultaneously acting as a powerful tool for public control, encouraging businesses to operate transparently and combat the shadow economy.
The process is managed through the 'Soliq' mobile application from the State Tax Committee. Here’s how it works: when a consumer makes a purchase at a retail outlet, they must receive a receipt that includes a fiscal mark and a QR code. The consumer then scans this QR code using the 'Soliq' app. For every valid receipt registered, a percentage of the VAT paid (typically 1%) is credited back to the user's account within the app.
This accumulated cashback is not just store credit; it is real money. Once the amount is confirmed (usually after a short processing period), the user can instantly transfer the funds from their 'Soliq' wallet to any bank card linked in the app. This system incentivizes consumers to always ask for an official receipt, which in turn ensures that businesses are reporting their sales to the tax authorities, leading to a more transparent and fair economy for everyone.