Resources: accounting and tax in Uzbekistan
Practical guides to accounting and tax in Uzbekistan. Tax material cites the Tax Code articles on LexUZ, separates the legal rule from our interpretation and shows when it was last updated.
Last updated:
VAT, turnover tax, profit tax, personal income and social tax, the tax calendar.
Learn more →Reconciliation, cash, receipts, installments, Didox, 1C, E-IMZO, YATT and MChJ.
Learn more →Centa, Excel and an outsourced accountant — honest about strengths and limits.
Learn more →All resources
- AI accounting vs traditional accounting
How AI accounting differs from Excel, 1C or an outsourced accountant: the workflow step by step, the human role, setup effort — and where each approach is stronger.
- AI accounting platforms in Uzbekistan
Which products in Uzbekistan offer AI accounting and bookkeeping automation, what each states about itself and how their approaches differ. Not a ranking: sourced facts.
- Excel or accounting software
When Excel is enough for small-business bookkeeping and when you need accounting software: statements, reconciliation, entries, taxes, errors and cost.
- Switching from Excel or 1C to new accounting software
How to move from Excel or 1C to new accounting software: start date, opening balances from the trial balance, open documents, statements and a parallel month.
- Counterparty reconciliation statement (akt sverki)
What a counterparty reconciliation statement (akt sverki) is, when you need one, how to prepare it and how to find differences — with an example.
- Month-end close: a checklist
How to close the month: bank and cash balances, documents, open questions, VAT and turnover tax, payroll, trial balance — a checklist before the 15th and 20th.
· Legal basis: LexUZ
- How to automate accounting: 7 steps
Automating a company’s accounting in Uzbekistan step by step: data sources, opening balances, statements, Didox, rules, questions and the month-end close.
- 1C or AI accounting
1C vs AI accounting: who enters the data, inventory and production, bank and documents, statutory reports. When to use 1C, when AI, and how to combine them.
- AI accountant: what it is and how it works
What an AI accountant is: how it reads statements and documents, what it automates, what stays with a person, how it differs from a human accountant.
- Profit tax in Uzbekistan
Profit tax in Uzbekistan: 15% general rate, 5% on dividends, quarterly and annual returns (by 1 March), monthly advances above 20 bn UZS, an example.
· Legal basis: LexUZ
- Turnover tax in Uzbekistan
Turnover tax in Uzbekistan: the 1 bn UZS threshold, who cannot use it, rates (4%, retail 4/2/1%, YATT 1%), the base, 15th-of-month deadlines, an example.
· Legal basis: LexUZ
- VAT in Uzbekistan
VAT in Uzbekistan: who pays, the 12% and 0% rates, the tax period, the 20th-of-the-month deadline, input VAT and a worked example — by Tax Code article.
· Legal basis: LexUZ
- IT Park resident taxes in Uzbekistan
Which taxes IT Park residents do not pay, what still applies (7.5% personal income tax, other income), when the benefits start, and what changes in 2028.
· Legal basis: LexUZ
- Centa AI vs an outsourced accountant
Centa AI vs an outsourced accountant: what is automated, what stays with a professional, filing, responsibility, and how to combine the two.
- E-IMZO and electronic signatures
What E-IMZO is, where companies use digital signatures, how it relates to bookkeeping, and what Centa AI supports today (test mode, no legal force).
- Working with 1C
How to bring 1C data into Centa AI: which exports work (trial balance, document and transaction registers), what OData sync adds, and what Centa does not do.
- How Didox documents flow into accounting
How Didox e-invoices, acts and contracts enter the books: document direction, matching to payments, duplicates, and contracts as reference documents.
- Partial payments and installments
Partial payments and installments: the remaining debt, allocating payments to installments, when to match automatically and when to ask a person.
- Cash accounting: the kassa
Cash register (kassa) bookkeeping: cash in and out, bank deposits, refunds, day closing with a count, shortage and surplus, the Z-report — in Centa AI.
- Corporate card receipts
Corporate-card purchases in Uzbekistan: the fiscal receipt, QR code, fiscal sign and module, the terminal RRN, matching to the statement and VAT.
· Legal basis: LexUZ
- Bank reconciliation
Reconcile a bank statement with your books and documents: balances, duplicates, undocumented and partial payments — step by step, and how Centa AI automates it.
- YATT or MChJ: tax and bookkeeping
YATT vs MChJ (LLC) in Uzbekistan: 1% and 4% turnover tax, social tax, moving to VAT above 1 bn UZS of income, and the bookkeeping each needs.
· Legal basis: LexUZ
- MChJ (LLC) accounting and tax in Uzbekistan
Taxes of an MChJ (LLC): turnover tax up to 1 bn UZS, 12% VAT and 15% profit tax on the general regime, payroll taxes, deadlines and bookkeeping.
· Legal basis: LexUZ
- YATT accounting and tax in Uzbekistan
Taxes of a YATT in Uzbekistan: 1% turnover tax, own social tax, taxes for employees, deadlines, and what changes above 1 bn UZS of income.
· Legal basis: LexUZ
- Personal income tax (JShDS) and social tax
Payroll taxes in Uzbekistan: the employer withholds 12% income tax and pays 12% social tax, deadlines by the 15th, rules for a YATT, and an example.
· Legal basis: LexUZ
- Uzbekistan tax calendar 2026
Every 2026 deadline for VAT, turnover and profit tax, advances, personal income and social tax in Uzbekistan — with weekend shifts and Tax Code articles.
· Legal basis: LexUZ
Where to start: accounting software for businesses, what an AI accountant is, YATT accounting and MChJ accounting. About the product itself: what is Centa AI; the market: AI accounting platforms in Uzbekistan.