Prepares a monthly (or quarterly) Uzbekistan VAT return for general-regime taxpayers, covering output VAT at 12%, input credit reconciliation against E-faktura records, import VAT from customs declarations, reverse-charge on foreign services, and electronic submission through the STC Taxpayer Cabinet (my.soliq.uz). Produces the completed 13-part VAT return, an E-faktura reconciliation schedule, and a blocked-VAT log.
Confirm the client is on the general tax regime (VAT payer) rather than the simplified turnover-tax regime. Collect the 9-digit TIN (INN), verify active VAT registration on my.soliq.uz, establish the reporting period (monthly default or quarterly if approved), and confirm access to E-faktura records on factura.uz. A client on the simplified regime does not file a VAT return — stop and redirect.
Gather and classify all taxable supplies for the period from bank statements (NBU, Kapitalbank, Hamkorbank, Ipoteka Bank, etc.), payment-gateway settlements (Payme, Click.uz, UzCard, Humo), and issued E-faktura records from factura.uz. Separate supplies into: 12% standard-rated domestic, 0% zero-rated exports, and Article 244 exempt. Calculate gross output VAT for Parts 2, 3, 4, 5 and 6 of the return.
Reconcile all purchase-side E-faktura received on factura.uz against bank debits and supplier invoices. Apply Articles 266–273 to confirm each credit: supplier must be VAT-registered, goods/services received, and a valid E-faktura held. Identify and log all blocked categories under Article 268 (personal-use vehicles, entertainment, representation expenses beyond limits, no-E-faktura purchases). Compile input credit for domestic purchases (Part 7) and import VAT paid at customs (Part 8).
Where the entity makes both taxable and exempt supplies, apply the Article 272 apportionment formula: creditable input VAT = total input VAT × (taxable turnover / total turnover). Flag IT Park regime eligibility, regime-transition inventory issues (if the entity recently crossed the UZS 1 billion registration threshold), and any FEZ or agricultural exemption positions for reviewer sign-off before filing.
Populate all 13 parts of the Uzbekistan VAT return in the STC Taxpayer Cabinet (my.soliq.uz), enter any credit carried forward from the prior period (Part 11), and calculate the net payable or credit balance (Part 12). Verify the return against the E-faktura reconciliation and working paper. Submit electronically before the 20th of the month following the reporting period and save the STC acknowledgement receipt.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Uzbekistan accountant for review.