Entity Setup
Entity Setup in Uzbekistan: Assigning Tax Administrations for Market and Service Businesses
Starting 1 July 2026, specific sectors in Uzbekistan have been formally assigned to local district (urban) tax inspectorates—important for businesses in trade, catering, self-employment, agriculture and services setting up entities.
By NomadicTax Research Team • 5-6 min read • September 11, 2026
## Overview of the New Rule
From **1 July 2026**, Uzbekistan introduced a regulation (Order УП-95 dated 19.05.2026) according to which certain types of taxpayers are now under the **jurisdiction of district (or city) tax inspectorates**, not the previous centralized or regional bodies. ([gov.uz](https://gov.uz/ru/soliq/news/view/189213?utm_source=openai))
Affected sectors include:
- Markets, trade complexes, trade enterprises, catering businesses
- Service-sector entities, agricultural producers
- Individual entrepreneurs and self-employed persons in specified classes ([gov.uz](https://gov.uz/ru/soliq/news/view/189213?utm_source=openai))
## Why It Matters for Entity Setup
- Assigning a district inspectorate determines where you must file registrations, tax returns, and where you’ll be subject to inspections or audits.
- Entities located in particular cities or districts need to confirm which inspectorate is responsible to avoid misfiling. Mistakes could lead to penalties or missed compliance deadlines.
## Practical Steps for New Entities or Businesses Expanding into Uzbekistan
- **File registration** with Soliq (Tax Committee of Uzbekistan) within your specific district inspectorate if you’re in one of the affected sectors.
- On the payment side, ensure that **bank payments**, tax invoices etc., are tagged to the correct region; Soliq requires selecting the proper region/type of tax when making payments via my.soliq.uz. ([gov.uz](https://gov.uz/ru/soliq/news/view/189213?utm_source=openai))
- For cross-district business operations, consider where your main operations are and which region has the majority of your activities—assign accordingly.
## Example Scenario
Imagine “GreenFoods”, a restaurant enterprise with outlets in several districts of Tashkent:
1. Since it qualifies under "catering enterprise", GreenFoods must register with the **district** tax inspectorate where its primary outlet is located (say, Mirabad district) as of 1 July 2026.
2. Payments and reporting must go through that inspectorate unless relocated or officially re-assigned.
3. If GreenFoods fails to do this correctly, they risk wrong filing, misapplied penalties, or being audited by multiple inspectorates quoting jurisdiction uncertainties.
## Tips to Ensure Correct Setup
- When establishing or registering a business, **assess sector classification**: is it in trade, services, agriculture, market complexes, self-employment? If yes, district jurisdiction likely applies.
- Use **electronic services** (my.soliq.uz) to verify your inspectorate assignment—look up the regional-type and inspectorate in your taxpayer dashboard. ([gov.uz](https://gov.uz/ru/soliq/news/view/189213?utm_source=openai))
- If in doubt, get a written confirmation from the local tax inspectorate to avoid later disputes.
**Final thought:** For entities in Uzbekistan’s trade, catering, agriculture and services sectors, the new arrangement means your location matters more than ever. Properly align your entity setup from day one to avoid operational hitches.