juris.hq
ComplianceUpdated 30.08.2026

What is the penalty for late VAT registration?

Short answer

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 (Tax Code, Art. 219 — lex.uz ↗)
1 yearFirst-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 (Tax Code, Art. 219 — lex.uz ↗)
1/300Interest still runs — relief from the fine is not relief from interest on tax paid late (Tax Code, Art. 110 — lex.uz ↗)
What the law provides

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. (Tax Code, Art. 219 — lex.uz ↗)

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. (Tax Code, Art. 110 — lex.uz ↗)

This calendar can be owned for you

Accounting keeps the books and makes every filing on time, with monthly reports in English.

See accounting

Part of the answer bank — 195 questions, each cited to the article it rests on.