A special VAT registration with the tax authority, evidenced by a certificate.
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 ↗)
Accounting keeps the books and makes every filing on time, with monthly reports in English.
Part of the answer bank — 52 questions, each cited to the article it rests on.