VAT threshold in Uzbekistan: how to count 12,000 BRV

The threshold for moving to the general regime is the one figure in accounting in the Republic of Uzbekistan you cannot memorise once. It is expressed not in soum but as a multiple of the base calculation value, so it moves every time a presidential decree raises the BRV.

Decree of the President of the Republic of Uzbekistan No. UP-100 of 26.05.2026 set the income limit from 1 June 2026 at twelve thousand times the base calculation value. Before that date the threshold was 1 bn soum — it grew roughly fivefold.

What VAT threshold applies in Uzbekistan?

The calculation is one multiplication, but the multiplier has to be the one in force on the date of the check.

Threshold = 12,000 × BRV on the calculation date.

Since 1 August 2025 the base calculation value has been 412,000 soum. Twelve thousand times that is 4,944,000,000 soum. Decree No. UP-115 of 23.06.2026 raises the base calculation value from 1 September 2026, and from that date the threshold is recalculated automatically even though Decree No. UP-100 itself does not change.

Hence the practical rule: the threshold amount is never carried over from last year's table or taken from an article with no check date.

When does the obligation to register for VAT arise?

The transition is mandatory from the day the income limit is exceeded, not from the start of the next calendar year. This is the key difference from the intuitive expectation and the main source of assessments.

A company that crosses the threshold mid-year becomes a payer of value added tax and profit tax in the current period. If the accounting department finds out in December, value added tax for the elapsed months is restored at the company's expense: invoices have already gone to customers without it, and there is nobody to pass the amount on to.

Income is therefore monitored cumulatively every month, not at year end. A company approaching the threshold prepares its accounting for value added tax in advance.

What do you do in the first month on the general regime?

The order is the same for a planned and for a forced transition.

1. Record the date the threshold was crossed from cumulative accounting data and support it with primary documents.
2. Notify the Tax Committee of the Republic of Uzbekistan of the move to the general taxation procedure through the taxpayer's account.
3. Reconfigure invoicing: from the transition date, electronic invoices show value added tax at 12%.
4. Revisit customer contracts. A price agreed without value added tax either increases by the tax or reduces the company's margin at the transition.
5. Set up input tax accounting. The right to credit arises only on documents drawn up under the rules of the Tax Code of the Republic of Uzbekistan.
6. Check the filing deadline. Value added tax reporting is filed no later than the 20th of the month following the tax period; turnover tax was filed by the 15th, so the calendar shifts.

The full list of forms with dates is collected in the reporting calendar.

Can you move to the general regime voluntarily?

Yes, and in some cases it pays before the threshold is reached. The general regime wins when the company has large purchases carrying input value added tax and when its customers are payers themselves: for them input tax is a credit, not a cost.

A separate option is the simplified procedure for calculating value added tax at 6% without the right to credit, introduced by Decree No. UP-100 of 26.05.2026 for catering, trade and services. Under it the profit tax rate is zero and profit tax reporting is not filed.

The tax burden calculator compares both options on your own figures: the difference between regimes depends on the share of purchases carrying tax and on the payroll structure, not on the industry.

What does missing the threshold cost?

The consequences fall into three groups, and the monetary one is not the heaviest.

• Restoration of tax for the elapsed months. Value added tax is charged from the date the threshold was crossed, not from the date it was noticed.
• A late payment charge for each day and a penalty for failing to file, under the Tax Code of the Republic of Uzbekistan and the Code of Administrative Liability.
• Suspension of bank account operations for a prolonged delay — the risk that halts operations faster than any assessment.

A separate issue is a mismatch between the OKED codes and the actual activity: it casts doubt on the turnover tax rate applied before the transition and on the regime as a whole.

What comes next

Monitoring the threshold is a monthly line in the management report, not an annual task. A company heading towards 4.94 bn soum is worth doing the arithmetic on early: a prepared transition to the general regime, or holding turnover below the threshold.

TheBux keeps the tax accounting of companies in the Republic of Uzbekistan, including transitions between regimes and setting up value added tax accounting — the scope is set out on the service page.