YATT or MChJ: tax and bookkeeping
On tax, the main difference between a YATT and an MChJ on turnover tax is the rate: 1% of income for an individual entrepreneur and 4% for most legal entities. The threshold for both is 1 bn UZS of income a year; above it both move to VAT and profit tax. A YATT also pays a fixed social tax for themselves.
- Author
- Centa AI editorial team · Centa AI product and content teamWrites the guides and product pages. Rates and deadlines are checked against the Tax Code text stored from LexUZ; feature statuses come from one list in the product code.
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- Legal sources checked
- Tax Code edition
- Oct 21, 2026 · lex.uz
| YATT | MChJ (LLC) | |
|---|---|---|
| Turnover tax | 1% (Art. 467) | 4%, retail 4/2/1% (Art. 467) |
| Turnover-tax threshold | Sales income ≤ 1 bn UZS (Art. 461) | Total income ≤ 1 bn UZS (Art. 461) |
| Above the threshold | VAT + profit tax from the day it is exceeded (Art. 462) | VAT + profit tax from the day it is exceeded (Art. 462) |
| Social tax for yourself | At least 1 BCA per month (Art. 408) | — |
| Employees | 12% PIT + social tax for employees | 12% PIT + 12% social tax |
Bookkeeping
Both a YATT and an MChJ need a record of receipts (the tax base), sales documents and, with employees, payroll. An MChJ on the general regime also needs complete supplier documents for the VAT deduction. Centa supports both — see for YATT and for MChJ.
Once you have chosen: YATT accounting, MChJ accounting and how to choose accounting software.
Sources
This material is for reference and is not tax or legal advice. Rules are quoted from the Tax Code text on LexUZ; check how they apply to your company.