VAT: when you become a payer and the rate
Standard rate 12.0%; report and payment monthly by the 20th. Input VAT is credited only on electronic e-invoices.
For information only. This is not tax advice — check the source before an important decision.
Law as of Oct 17, 2026
Who pays
Legal entities (except turnover tax payers), sole proprietors above the threshold or who switched voluntarily, importers (Tax Code, article 237).
Rate
- Standard rate — 12.0%; 0 % in the cases of chapter 36 of the Tax Code (Tax Code, article 258).
- Simplified regime — 6.0%: for catering, trade and services, voluntary, from 2026-06-01 to 2030-01-01; input VAT on purchases is not credited (UP-100, clauses 5–6).
Deadlines
The tax period is a month. Report and payment — by the 20th of the following month (Tax Code, articles 259, 273). The return is based on the purchase and sales register.
Crediting input VAT
- Only on e-invoices accepted electronically (Regulation of Cabinet Resolution No. 489, clause 10).
- VAT from a supplier whose VAT certificate was terminated or cancelled is not credited (Tax Code, article 266¹).
- On a high-risk e-invoice the buyer may pay the VAT as a tax agent.
Registration
Late registration as a VAT payer — 5 % of income, at least UZS 5 million (Tax Code, article 219). For businesses moving from turnover tax for the first time from 2026, this penalty does not apply for 1 year.
Refund of a negative balance
A negative VAT balance up to UZS 10 million is refunded automatically, without an application (UP-100, clause 9).