VAT in Uzbekistan
In Uzbekistan value added tax is paid by legal entities (except turnover-tax payers) and by entrepreneurs whose income exceeds 1 bn UZS for the tax period. The standard rate is 12%, the tax period is a month, and the return and payment are due by the 20th of the following month.
- 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
Who pays VAT
Rate and period
Deducting input VAT
Worked example
How Centa handles it
Centa determines each transaction’s tax treatment (rate, VAT amount, net amount), adds up output and input VAT for the period, and keeps the 20th-of-the-month deadline in the tax calendar. The amount is a preliminary estimate, not a return.
To stop calculating VAT by hand, AI accounting software takes input and output VAT from invoices and transactions and flags purchases without a document before they reach the estimate.
Frequently asked questions
What is the VAT rate in Uzbekistan?
The standard rate is 12%; 0% in the cases set out in Chapter 36 of the Code (Art. 258).
How is VAT payable calculated?
VAT payable = output VAT on sales − input VAT on purchases supported by a document. VAT inside a VAT-inclusive amount: amount − amount / 1.12; for example, 12,000,000 UZS out of 112,000,000 UZS.
When is the VAT return due?
The tax period is a month; the return and payment are due by the 20th of the next month (Art. 259, 273).
Who does not pay VAT?
Turnover-tax payers are not VAT payers (Art. 237).
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.