juris.hq
TaxesUpdated 30.08.2026

How does a company register as a VAT payer in Uzbekistan?

Short answer

A special VAT registration with the tax authority, evidenced by a certificate.

WhoGeneral-regime companies — VAT payers stand on a special registration account; companies paying turnover tax are not VAT payers (Tax Code, Art. 237 — lex.uz ↗)
By choiceVoluntary VAT — a company may leave turnover tax from the 1st of the month after applying for VAT registration (Tax Code, Art. 462 — lex.uz ↗)
CertificateThe registration is documented — issue, suspension and cancellation follow a procedure set by the Cabinet of Ministers (Tax Code, Art. 237 — lex.uz ↗)
What the law provides

VAT payers are registered on a special registration account with the tax authorities, and the registration is evidenced by a certificate. The regimes are exclusive: a payer of turnover tax is not a VAT payer, so registration accompanies the move to the general regime — whether the move comes from crossing the threshold, from importing, or from choice. (Tax Code, Art. 237 — lex.uz ↗)

The timing follows the trigger. A voluntary switch runs from the first day of the month after the application, with simultaneous refusal of turnover tax; a company that crossed the one-billion-sum line is on the general regime from the day it crossed. (Tax Code, Art. 462 — lex.uz ↗)

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