Tax Reporting and Filing Deadlines in Uzbekistan 2026

Yaroslav Kolesov

Partner, Accounting & Tax practice

DipIFR, CPA Uz, ACCA Affiliate · chief accountant, 15+ years in international companies

Last updated 2026-06-15 · 11 min read

✓ Facts verified against primary sources (lex.uz, soliq.uz)

Last updated 2026-06-15 · 11 min read · ✓ Facts verified against primary sources (lex.uz, soliq.uz)

Tax reporting deadlines in Uzbekistan depend on the tax: VAT is filed monthly by the 20th, turnover tax by the 15th, and profit tax quarterly and annually. In Uzbekistan you lose at taxes not because of high rates, but because of missed dates: one forgotten VAT or profit-tax deadline turns calm bookkeeping into a fine — and if you are more than 10 days late, your bank account operations can be suspended. In 2026 there is an important novelty: the tax authority now generates your PIT and social-tax report proactively. Let's break down who files what and when, how to file electronically, and what lateness costs.

Reporting in numbers: the rhythm of the year

Tax reporting is not a single annual report but a rhythm of monthly, quarterly and annual forms. Each tax has its own period and its own deadline. The good news: there are few dates and they repeat month after month. The bad news: the tax authority sees lateness automatically — through its Unified Automated Information System — so "I forgot" no longer works as an excuse. Below is a full calendar of deadlines for each tax.

What are the tax reporting deadlines in Uzbekistan?

This is the central table of the article — keep it handy. Deadlines follow the Tax Code of Uzbekistan; if the last day falls on a weekend or holiday, it moves to the next business day.

VAT: monthly, by the 20th

VAT payers report most often — every month. The VAT calculation is filed no later than the 20th of the month following the reporting month, and the tax is paid by the same date (art. 273 Tax Code). So for June you file and pay by July 20, for July by August 20, and so on in a cycle.

The backbone of VAT reporting is the electronic invoice (EI). It is from these that the tax authority sees your input and output VAT, and it is largely from them that the return itself is assembled. If a counterparty fails to issue a correct EI on time, it hurts not only your credit but the accuracy of your report. So for VAT payers the month closes twice: first on the invoices, then on the return.

Profit tax: quarter, year and monthly advances

Profit tax lives in three rhythms at once, and that is its main complexity:

1. 1

   Quarterly calculation — by the 20th

   The profit-tax calculation is filed on a cumulative basis quarterly, no later than the 20th of the month following the quarter (for Q1 — by April 20).

2. 2

   Annual return — by March 1

   The final annual return is filed no later than March 1 of the year following the reporting one. This is the key date for all profit-tax payers.

3. 3

   Monthly advances — by the 23rd

   Taxpayers required to pay advances remit them monthly no later than the 23rd, based on a statement of the advance amount (art. 340 Tax Code).

It is the combination of the quarterly calculation, the annual return and the monthly advances that most often confuses new companies. Remember the simple logic: during the quarter you pay advances (the 23rd), at the end of the quarter you file the calculation (the 20th), and at the end of the year — the final return (March 1). For the exact list of those required to pay advances and the income thresholds, see the current version of the Tax Code.

Turnover tax: for small business, by the 15th

For companies on turnover tax the calendar is simpler than for VAT and profit-tax payers. The calculation is filed monthly, no later than the 15th of the month following the reporting month, and the annual one — no later than February 15 (art. 469-470 Tax Code).

If a business switches from turnover tax to the general regime (VAT + profit) during the year, it is important not to miss the change in the set of reports and deadlines right from the month of transition — this is one of the most common causes of accidental lateness.

PIT and social tax: proactive reporting from 2026

This is the main 2026 change on the reporting side. From January 1, 2026 the PIT and social-tax calculation is generated proactively by the tax authority. Where the accountant used to fill in the form, now:

The proactive procedure does not remove liability: the employer still answers for the accuracy of the data. If the pre-filled form contains an error (for example, a missing employee or benefit), it must be fixed before confirmation. So "the tax office will do it all" is a dangerous illusion: you still have to check the form every month.

E-filing: how it works

Paper reporting in Uzbekistan is practically gone — everything is filed electronically. The main platform is the taxpayer's personal cabinet on my.soliq.uz, accessed with a digital signature (DS).

An important technical detail: tax law requires the tax to be paid before or simultaneously with filing the report. If there are not enough funds in the account, still submit a payment order to your servicing bank on time — otherwise you can incur a separate fine under part 5 of art. 175 of the Administrative Liability Code (5 BCU), even if you filed the report itself on time.

What penalties apply for late tax reporting in Uzbekistan?

This is where the YMYL zone begins, where accuracy matters. Let's go through the sanctions by primary sources — the Tax Code and the Code of Administrative Liability.

At 1 BCU = 412,000 sum, a 10-BCU fine on the head is 4,120,000 sum for a single missed report. Several taxes over several months, and the figure quickly becomes painful.

Common mistakes with deadlines

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