The most common tax penalties
Late returns, unpaid tax, trading without a till and e-invoice mistakes — the amounts and how to reduce them.
For information only. This is not tax advice — check the source before an important decision.
Law as of Oct 17, 2026
Returns and payment
| Offence | Penalty | Source |
|---|---|---|
| Late return — citizen | 1 BCA (UZS 440,000) | Code of Administrative Offences, article 175 |
| Late return — official of a micro-firm or small enterprise | 3 BCA | Code of Administrative Offences, article 175 |
| Late return — other official | 10 BCA | Code of Administrative Offences, article 175 |
| Unpaid or underpaid tax | 20 % of the unpaid amount | Tax Code, article 224 |
| Hiding the tax base (revenue, wages) | 20 % of the hidden base | Tax Code, article 223 |
Late returns on several taxes in one month — only one penalty.
Late-payment interest
For late payment, interest of 1/300 of the refinancing rate accrues for each calendar day (Tax Code, article 110). The current refinancing rate is 14.0%.
Tills and e-invoices
| Offence | Penalty | Source |
|---|---|---|
| Trading without a till, terminal or QR code | UZS 5 million (first time — a warning) | Tax Code, article 221 |
| Unregistered till | UZS 7 million | Tax Code, article 221 |
| Wrong IKPU code | 1 % of the value | Tax Code, article 223 |
| VAT on an e-invoice by a non-VAT payer | 20 % of the VAT plus paying the VAT | Tax Code, article 225 |
Registration
| Offence | Penalty | Source |
|---|---|---|
| Doing business without registration | 10 % of income, at least UZS 1 million | Tax Code, article 219 |
| Late registration as a VAT payer | 5 % of income, at least UZS 5 million | Tax Code, article 219 |
Reducing a penalty (Tax Code, article 218)
- With mitigating circumstances — halved.
- If you admit the offence and pay voluntarily within 10 days of receiving the decision — halved.