According to legislation, the following changes and innovations in national legislation come into force from January 1:

1. 50 percent of the electricity costs for pumps of farms producing food and oil crops will be covered from the State budget.

2. A new system of automated analysis of the risk level for VAT accounting in real-time mode for EIS (Electronic Invoice System) - along the single supply chain of goods - will be introduced. In this case, the number of officially registered electronic invoices for high-risk EIS must not exceed 10 percent of the total number for the reporting period.

3. The rules for accounting for VAT (Value Added Tax) will fundamentally change.

4. All entrepreneurs will be able to submit 105 types of mandatory reports to 14 state bodies through the Unified Reporting System hisobot.gov.uz.

5. The Statistics Committee approved 47 statistical reporting forms for 2026. In general, 17 of the 64 forms used in 2025 have been eliminated (3 more forms than previously planned).

6. Payers of the Unified Social Payment or social tax and certain other categories of citizens can receive planned inpatient medical care free of charge. The list of diseases for which treatment is free was approved by Order No. 3632 of the Minister of Health dated 19.06.2025.

7. The system for paying maternity and sickness benefits is changing completely. They will be assigned and paid within the framework of state social insurance.

8. Business entities engaged in the production or sale of jewelry become VAT payers regardless of their income. Also, they will be able to receive a refund of 80 percent of the VAT paid to the budget, provided they comply with certain conditions.

9. For individual entrepreneurs and self-employed citizens with an annual turnover of up to 1 billion soums, the turnover tax rate is set at 1 percent.

10. When importing live cattle (HS code 0102), sheep and goats (HS code 0104), VAT payment can be deferred for up to 180 days (until the end of 2027).

11. For goods under the supervision of the State Veterinary Service imported into the territory of Uzbekistan, veterinary permits and certificates will be issued within halved timeframes.

12. Entities engaged in livestock production that have obtained the right to lease land plots for growing food crops are allowed to pay the fee in equal installments over 5 years.

13. Seismic monitoring of historical and cultural heritage sites will be introduced. At the first stage, monitoring will be carried out at sites representing the country's tourism potential, including the Registan complex in Samarkand, the Darvazakhana (Ark Fortress) in Bukhara, and the Ichan Kala complex in Khiva.

14. Constant radar space monitoring will be carried out in areas with a high probability of avalanches on the "A-373" and "M-39" highways crossing the mountainous regions of the Republic and on the railways adjacent to them.

15. A system for medium- and long-term forecasting of strong earthquakes using artificial intelligence is being launched in areas with high seismic hazard. At the first stage, it is being organized based on the experience of Tashkent city.

16. Citizens' appeals for social assistance and the processing of information on families and population will be carried out through the "Digital Mahalla" platform. For this purpose, the "Centralized Register of Mahallas" has been launched.

17. Temporary registration of foreign citizens and stateless persons by place of residence for up to one year will be carried out through the YIHDH (Unified Interactive Public Services Portal).