Uzbekistan VAT Return -- Self-Employed Skill v2.0

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Section 1 -- Quick Reference

Field	Value
Country	Republic of Uzbekistan
Tax	VAT (Value Added Tax) at 12%
Currency	UZS only
Primary legislation	Tax Code of the Republic of Uzbekistan (2020, as amended)
Supporting legislation	Presidential Decrees; Cabinet of Ministers Resolutions
Tax authority	State Tax Committee (STC) / Davlat soliq qo'mitasi
Filing portal	https://my.soliq.uz (Taxpayer Cabinet)
Filing frequency	Monthly (standard); quarterly for certain taxpayers
Filing deadline	20th of the month following the reporting period
E-faktura system	https://factura.uz (mandatory for all VAT payers)
Contributor	Open Accountants Community
Validated by	Deep research verification, April 2026
Skill version	2.0

Rate Table

Rate	Application
12%	Standard rate on all taxable supplies
0%	Exports of goods and services, international transport
Exempt (Article 244)	Financial services, education, medical, public transport, residential rental, agricultural (certain), government services, funeral/cultural/sports

Key Thresholds

Item	Value
Mandatory VAT registration	Annual turnover > UZS 1 billion (approx. USD 80,000)
Voluntary VAT registration	Below threshold by election
Turnover tax (simplified)	4% for most activities (below VAT threshold or eligible)
E-faktura mandatory	All VAT payers
E-faktura issuance deadline	Within 10 days of supply

Conservative Defaults

Ambiguity	Default
Tax regime unknown	STOP -- general (VAT) vs simplified (turnover tax) must be confirmed
E-faktura status unknown	No input credit until confirmed
Expense category unclear	Blocked (no recovery)
CIS vs non-CIS import unknown	Standard import VAT at 12%

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Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

Minimum viable: Bank statement for the month, TIN (INN, 9 digits), confirmation of VAT registration and tax regime.

Recommended: E-faktura records for the period, import customs declarations, prior period return.

Ideal: Complete purchase/sales journals, fixed asset register, E-faktura reconciliation.

Refusal Catalogue

R-UZ-1 -- Turnover tax payers. "Entities on simplified (turnover tax) regime do not charge VAT and cannot claim input VAT. This skill does not prepare turnover tax returns."

R-UZ-2 -- Free Economic Zone entities. "FEZ entities may have VAT exemptions under specific decrees. Escalate to review the specific FEZ decree."

R-UZ-3 -- Transfer pricing / subsoil use. "Transfer pricing and subsoil use taxation are outside this skill scope. Escalate."

R-UZ-4 -- Complex holding structures. "Multi-entity and holding structures require specialist review. Escalate."

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Section 3 -- Transaction Pattern Library

3.1 Income Patterns (Credits)

Pattern	Tax Line	Treatment	Notes
PEREVOD OT [client] / TRANSFER FROM	Taxable supply	Output VAT at 12%	Wire transfer from client
KARTA POPLNENIYE / CARD CREDIT	Taxable supply	Revenue	Card receipt
PAYME SETTLEMENT / PAYME CREDIT	Taxable supply	Revenue	Payme payment gateway
CLICK SETTLEMENT / CLICK UZ	Taxable supply	Revenue	Click.uz payment
UZCARD SETTLEMENT	Taxable supply	Revenue	UzCard settlement
HUMO SETTLEMENT	Taxable supply	Revenue	Humo card settlement
PROTSENTY / INTEREST	Exempt	NOT taxable	Bank interest
KREDIT / LOAN	EXCLUDE	Not income	Loan proceeds

3.2 Expense Patterns (Debits)

Pattern	Expense Category	Treatment	Notes
ARENDA OFISA / OFFICE RENT	Rent	Input VAT at 12%	Business premises
ELEKTR ENERGIYA / ELECTRICITY	Utilities	Input VAT at 12%	Electricity
GAZ / NATURAL GAS	Utilities	Input VAT at 12%	Gas
BEELINE / UCELL / UZMOBILE / MOBIUZ	Communications	Business portion claimable	Mixed use: apportion
YANDEX TAXI / TAXI	Travel	Input VAT if business
AVTOMOBIL / VEHICLE	Vehicle	BLOCKED	Personal use vehicle
PRAZDNIK / BANKET / ENTERTAINMENT	Entertainment	BLOCKED	No input credit
NALOG / TAX PAYMENT / STC	EXCLUDE	Tax payment	Not deductible
ZARPLATA / SALARY	EXCLUDE	Payroll	Not VAT
LICHNIY PEREVOD / PERSONAL	EXCLUDE	Drawings	Not business

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Section 4 -- Worked Examples

Example 1 -- Standard Local Sale at 12%

Input: Domestic sale, net UZS 100,000,000, VAT UZS 12,000,000. General regime. E-faktura issued.

Reasoning: Standard domestic taxable supply. Report in Part 2 (taxable turnover) and Part 6 (output VAT).

Classification: Part 2: UZS 100,000,000. Part 6: Output VAT UZS 12,000,000.

Example 2 -- Import with Customs VAT

Input: Import of equipment, customs value UZS 200,000,000. Duty UZS 20,000,000. VAT at 12% on (200M + 20M) = UZS 26,400,000.

Reasoning: VAT paid at customs on CIF + duties. Recoverable as input credit if for taxable supplies.

Classification: Part 8: Import VAT UZS 26,400,000. Full credit allowed.

Example 3 -- Reverse Charge on Foreign IT Services

Input: Uzbek company pays USD 10,000 (UZS 128,000,000) to Russian IT firm. No VAT charged.

Reasoning: Non-resident has no PE in Uzbekistan. Self-assess output VAT at 12%: UZS 15,360,000. Input credit if for taxable supplies. Net = zero.

Classification: Output VAT UZS 15,360,000. Input VAT UZS 15,360,000. Net zero.

Example 4 -- Purchase Without E-Faktura (Blocked)

Input: Purchase UZS 30,000,000, VAT UZS 3,600,000. No E-faktura issued by supplier.

Reasoning: No E-faktura = no input credit. This is absolute. The VAT is a cost.

Classification: Input VAT UZS 0. BLOCKED.

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Section 5 -- Tier 1 Rules (When Data Is Clear)

5.1 VAT Return Structure

Part	Description
1	Taxpayer information (TIN, name, period)
2	Taxable turnover at 12%
3	Zero-rated turnover (exports)
4	Exempt turnover
5	Total turnover
6	Output VAT (12% of Part 2)
7	Input VAT on domestic purchases
8	Input VAT on imports (customs)
9	Total input VAT credit
10	Net VAT payable
11	Credit brought forward
12	Net payable or credit carried forward
13	Adjustments (credit/debit notes)

5.2 Input Tax Credit Rules (Articles 266-273)

Must be on general regime (VAT payer), purchase for taxable supplies, valid E-faktura held, supplier VAT-registered, goods/services received.

5.3 Blocked Input VAT (Article 268)

No credit: motor vehicles (personal), entertainment, personal consumption, no E-faktura, non-VAT-registered suppliers, exempt supply costs, alcohol/tobacco (unless production), gifts/donations, representation expenses beyond limits.

5.4 Import VAT (Article 259)

VAT at 12% on customs value + customs duty + excise. Paid at clearing. Recoverable if for taxable supplies.

5.5 Excise Interaction (Chapter 40)

Excise calculated BEFORE VAT. VAT at 12% applies on (value + excise).

5.6 Penalties

Offence	Penalty
Late filing	1% per day of tax (max 10%)
Late payment	0.04% per day
Failure to issue E-faktura	Administrative fine
Under-declaration	Additional tax + 50% penalty
Fraudulent declaration	Up to 200% of understated tax
Tax evasion	Criminal prosecution

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Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)

6.1 Input Tax Apportionment

Creditable Input VAT = Total Input VAT x (Taxable Turnover / Total Turnover). Flag for reviewer.

6.2 IT Park Regime

IT companies may have incentives under IT Park regime. Software development exports may be zero-rated. Confirm IT Park status. Flag for reviewer.

6.3 Agricultural Producer Exemption

Agricultural enterprises selling unprocessed products may qualify for exemption. If voluntarily VAT registered, standard rules apply. Flag for reviewer.

6.4 Regime Transition (Turnover Tax to VAT)

When entity crosses VAT threshold, must register within 10 days. Inventory on hand at transition: VAT applies on subsequent sale. No input credit on pre-transition purchases. Flag for reviewer.

6.5 Free Economic Zone Entities

FEZ entities may have VAT exemptions on certain operations. Rules vary by FEZ. Escalate.

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Section 7 -- Working Paper Template

UZBEKISTAN VAT WORKING PAPER
Taxpayer: _______________  TIN (INN): ___________
Period: ___________  Regime: General / Simplified

A. OUTPUT
  A1. Taxable turnover at 12%                   ___________
  A2. Output VAT (A1 x 12%)                     ___________
  A3. Zero-rated turnover (exports)              ___________
  A4. Exempt turnover                            ___________

B. INPUT
  B1. Input VAT domestic purchases               ___________
  B2. Input VAT imports (customs)                ___________
  B3. Blocked input (vehicles, entertainment)    ___________
  B4. Total allowable input VAT                  ___________

C. NET VAT
  C1. Net payable (A2 - B4)                     ___________
  C2. Credit brought forward                     ___________
  C3. Adjustments                                ___________
  C4. Total payable / credit                     ___________

REVIEWER FLAGS:
  [ ] Tax regime confirmed (general VAT, not turnover tax)?
  [ ] All input claims supported by valid E-faktura?
  [ ] Blocked categories excluded?
  [ ] Import VAT reconciled with customs declarations?
  [ ] E-faktura issued within 10 days of supply?

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Section 8 -- Bank Statement Reading Guide

Uzbek Bank Statement Formats

Bank	Format	Key Fields
NBU (National Bank)	PDF	Data, Opisaniye, Debet, Kredit, Ostatok
Kapitalbank	CSV / PDF	Sana, Tavsif, Chiqim, Kirim, Qoldiq
Ipoteka Bank	CSV	Date, Description, Debit, Credit, Balance
Hamkorbank	PDF	Sana, Bayonnoma, Chiqim, Kirim, Qoldiq
Uzpromstroybank	CSV	Date, Narration, Debit, Credit, Balance
InfinBank	CSV	Date, Details, Withdrawal, Deposit, Balance

Key Uzbek Banking Narrations

Narration	Meaning	Classification Hint
PEREVOD / TRANSFER	Wire transfer	Income or expense
OPLATA / PAYMENT	Payment	Expense
POSTUPLENIE / RECEIPT	Incoming receipt	Income
NALOG / TAX	Tax payment	Exclude
ZARPLATA / SALARY	Payroll	Exclude
PROTSENTY / INTEREST	Interest	Exempt
KREDIT / LOAN	Loan	Exclude

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Section 9 -- Onboarding Fallback

If the client provides a bank statement but cannot answer onboarding questions immediately:

1. Confirm tax regime FIRST -- if turnover tax, this skill does not apply
2. Classify all business credits as potential taxable supplies at 12%
3. Only claim input VAT where E-faktura is confirmed
4. Flag all imports for customs VAT verification

Present these questions:

ONBOARDING QUESTIONS -- UZBEKISTAN VAT
1. What is your TIN (INN)?
2. Are you on the general tax regime (VAT) or simplified regime (turnover tax)?
3. What types of goods or services do you sell?
4. Do you make any exempt supplies?
5. Do you export goods or services?
6. Are you in a Free Economic Zone (FEZ)?
7. Do you trade with CIS countries?
8. Do you have E-faktura records for all purchases?
9. Any excess credit brought forward from prior period?
10. Are you registered with IT Park (if IT company)?

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Section 10 -- Reference Material

Key Legislation

Topic	Reference
VAT imposition	Tax Code Chapter 35-39
Rates	Tax Code Article 258
Exemptions	Tax Code Article 244
Place of supply	Tax Code Articles 241-245
Input credit	Tax Code Articles 266-273
Blocked input	Tax Code Article 268
Import VAT	Tax Code Article 259
Reverse charge	Tax Code Article 243
Excise tax	Tax Code Chapter 40
E-faktura	STC Regulations

Known Gaps / Out of Scope

• Turnover tax returns
• Free Economic Zone complex arrangements
• Transfer pricing
• Subsoil use taxation
• Complex holding structures

Changelog

Version	Date	Change
2.0	April 2026	Full rewrite to v2.0 structure; Uzbek bank formats; local payment patterns (Payme, Click, UzCard, Humo); worked examples; E-faktura integration
1.0	2025	Initial version

Self-Check

• Tax regime confirmed (general VAT, not turnover tax)?
• All input claims supported by valid E-faktura?
• Blocked categories excluded?
• Import VAT reconciled?
• Excise calculated before VAT where applicable?
• Filing by 20th of following month?

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PROHIBITIONS

• NEVER allow turnover tax payers to claim input VAT credit or charge VAT
• NEVER classify exempt supplies as zero-rated
• NEVER accept input credit without valid E-faktura
• NEVER apply input credit on blocked categories
• NEVER confuse general regime (VAT) with simplified regime (turnover tax)
• NEVER file return without reconciling E-faktura records
• NEVER ignore excise when calculating VAT base
• NEVER present calculations as definitive -- always label as estimated and direct client to a qualified Uzbek accountant

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a licensed auditor or tax consultant practicing in Uzbekistan) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.