Uzbekistan imposes three-year moratorium on small business inspections
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Uzbekistan has imposed a three-year moratorium on inspections of small businesses, effective from August 27. The presidential decree exempts checks related to criminal cases, public health, labor law, citizen appeals, VAT refunds, and enterprise liquidation. Inspections conducted in violation of the moratorium will be deemed illegal and officials held accountable.
Key Facts
- The moratorium took effect on August 27, 2026, following a presidential decree signed after the sixth open dialogue with entrepreneurs.
- Inspections of small businesses conducted in violation of the moratorium will be considered illegal, and responsible officials will face liability.
- The Business Ombudsman will conduct a special review called "Effective Control" to examine small business inspection materials from the past three years.
- President Shavkat Mirziyoyev stated that over half of 5,000 surveyed enterprises underwent tax inspections two to three times per year, and 21% were inspected four or more times annually.
Moratorium Scope
The moratorium applies to all inspections of small business entities for three years. Exemptions include inspections within criminal cases, assessments of public health impact, labor law compliance, citizen appeals, VAT refunds, and enterprise liquidation procedures. The decree was signed by President Shavkat Mirziyoyev on August 27 after the sixth open dialogue with entrepreneurs.
Enforcement and Review
Inspections conducted in violation of established requirements during the moratorium will be deemed illegal. Officials responsible for unlawful inspections will be held accountable. The Business Ombudsman will launch an "Effective Control" initiative to review small business inspection records from the last three years. If violations by supervisory bodies are identified, appropriate measures will be taken, and entrepreneurs' rights will be restored in cases of illegal or improperly conducted inspections.
Background and Rationale
President Mirziyoyev had previously announced the intention to establish a moratorium on business inspections. He noted that out of 5,000 studied enterprises, more than half were subjected to tax inspections two to three times a year. An additional 21% of enterprises were inspected four or more times annually. Entrepreneurs were also repeatedly checked by fire, construction, sanitary, quarantine, and energy oversight authorities.
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Uzbekistan imposes three-year moratorium on small business inspections
