What is the penalty for late VAT registration?

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5 per cent of income for the unregistered period, at least 5,000,000 UZS — with a first-time exception. 5% The fine — of income from the date registration was due to the date it happened; minimum 5,000,000 UZS. 1 year First-time relief — from 1 January 2026, a taxpayer leaving turnover tax for the first time is not fined if registered within a year of the obligation arising. 1/300 Interest still runs — relief from the fine is not relief from interest on tax paid late. Failing to register as a VAT payer when required costs 5 per cent of the income earned from the date registration was due until the date it happened, and no less than five million sum. From 1 January 2026 the fine does not apply to a taxpayer moving from turnover tax to the general regime for the first time, provided registration follows within one year of the obligation arising. The relief reaches the fine only: interest under the general rule — one three-hundredth of the refinancing rate per day — still accrues on any tax paid late in the meantime.

What is the penalty for late VAT registration?

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