MChJ (LLC) accounting in Uzbekistan
An MChJ (LLC) in Uzbekistan works either on turnover tax (total income up to 1 bn UZS) or on the general regime with VAT and profit tax. Centa AI keeps double-entry books, matches payments to documents, estimates the taxes of both regimes and runs payroll and deadlines.
- 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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- not yet reviewed by an external specialist
- Last updated
- Legal sources checked
- Tax Code edition
- Oct 21, 2026 · lex.uz
Regimes and rates
| Topic | Rule | Article |
|---|---|---|
| Turnover tax | Legal entities whose total income for the tax period does not exceed 1 bn UZS | Art. 461 |
| Turnover-tax rate | General — 4%; in retail it depends on location (4%, 2%, 1%) | Art. 467 |
| VAT | Legal entities are VAT payers (except turnover-tax payers); rate 12% (0% in specific cases) | Art. 237, 258 |
| Profit tax | General rate 15%; dividends 5%; other rates for specific industries | Art. 337 |
| Profit-tax advances | If prior-year total income exceeded 20 bn UZS — monthly by the 23rd | Art. 340 |
| Employees | 12% personal income tax withheld by the employer; social tax 12% for most employers | Art. 381, 405 |
What Centa does
- Postings on the NAS chart of accounts, balance sheet and P&L for any period.
- Input and output VAT per transaction; the VAT in the estimate equals the sum over transactions.
- VAT invoices, acts and contracts: matching to payments, part payments, installments.
- Payroll runs with personal income and social tax (beta), the tax calendar, the tax document library.
- Roles: owner, admin, accountant, viewer; an audit trail of decisions.
What to do each month
- Upload statements for every account and the Didox documents — payments are matched to VAT invoices.
- Close the questions: a purchase without a supplier document gives no input-VAT credit (Art. 266).
- By the 15th — personal income and social tax returns; on turnover tax, file and pay the turnover tax.
- By the 20th — file and pay VAT (Art. 273).
- Quarterly by the 20th of the next month — profit tax (Art. 339); with prior-year income above 20 bn UZS, monthly advances by the 23rd (Art. 340).
- Watch the balance sheet, P&L and receivables without waiting for the annual report.
More in the MChJ accounting and tax guide, on VAT, turnover tax and profit tax. How to choose software for an MChJ: AI accounting software. The MChJ plan is 1,200,000 UZS per month.
Frequently asked questions
Which accounting software should an MChJ use?
One that supports your regime (VAT or turnover tax), double entry on the NAS chart, bank statements and Didox documents, and shows taxes and deadlines. Centa’s MChJ plan is 1,200,000 UZS a month.
Can an MChJ use turnover tax?
Yes, if total income for the tax period does not exceed 1 bn UZS and the activity is not among the Art. 461 exclusions.
When does an MChJ pay profit-tax advances?
If prior-year total income exceeded 20 bn UZS — monthly by the 23rd (Art. 340).
Does Centa run an MChJ’s payroll?
Yes, in beta: payroll runs with 12% personal income tax and social tax, plus their journal entries. Employees are entered by hand — there is no official Mehnat.uz access.
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.