Uzbekistan Studies Georgia’s Experience in Automated VAT Refunds

From 21 to 25 July 2026, an official delegation of the Republic of Uzbekistan is undertaking a working visit to Tbilisi, Georgia, to study Georgia’s experience in automated VAT refunds, digital tax risk assessment, and the automation of tax decision-making processes.

The delegation includes representatives of the Tax Committee, the Ministry of Economy and Finance, and the Institute of Fiscal Analysis.

The visit is being carried out within the framework of the implementation of Presidential Decree No. PF-100 of 26 May 2026, which provides for the introduction of an automatic refund mechanism for negative VAT balances based on real-time risk assessment of electronic invoices and tax reporting.

During meetings with experts from the Revenue Service under the Ministry of Finance of Georgia, the participants are studying Georgia’s practices in automated VAT refunds and advanced digital solutions in tax administration.

The experience gained during the visit will be used to further improve VAT refund mechanisms and advance digital tax administration in Uzbekistan.