Uzbekistan VAT registration threshold
Uzbekistan VAT registration threshold is 1000000000 UZS, in force since 1 Jan 2020. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT (НДС) registration becomes compulsory in Uzbekistan, with the period the test runs over, the rule for non-established suppliers, and the separate no-threshold regime for imported digital services.
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What this value means
PERIOD BASIS: совокупный доход / доход от реализации за налоговый период — the tax period for the turnover-tax test is the calendar year. On exceeding UZS 1,000,000,000 the taxpayer moves onto VAT (and profit tax) "с 1 числа месяца, следующего за месяцем, в котором произошло такое превышение" ('from the 1st day of the month following the month in which the excess occurred', ст. 462). The threshold has been UZS 1 billion since the 2019 reform (introduced from 1 January 2019 under the pre-reform code, carried into the 2020 new-edition Code) and was still confirmed as current policy by the State Tax Committee in April 2025 ("1 млрд сумов — оптимальная сумма"). NON-ESTABLISHED SUPPLIERS: no threshold. Ст. 237 п.3 makes foreign legal entities selling goods/services whose place of realization is Uzbekistan VAT payers outright; where a foreign supplier without registration supplies an Uzbek business, the Uzbek PURCHASER acts as налоговый агент (reverse charge). The turnover-tax option — and with it the 1-billion shelter — is available only to Uzbek legal entities and individual entrepreneurs, never to non-residents. IMPORTED DIGITAL SERVICES: гл. 39 (ст. 278-282). Foreign legal entities supplying услуги в электронной форме (defined in ст. 282) to INDIVIDUALS with place of realization in Uzbekistan are VAT payers with NO turnover threshold (ст. 278). Registration is by application, "не позднее тридцати календарных дней со дня начала (прекращения) оказания услуг в электронной форме" ('not later than thirty calendar days from the day of starting (ceasing) to provide electronic services', ст. 279), through the tax authorities' dedicated НДС-офис / tax.uz portal; the tax period is the quarter, with reporting and payment by the 20th of the month after the quarter. Where payment flows through intermediaries, the intermediary settling directly with the individuals is the tax agent; for B2B e-services the Uzbek business customer is the tax agent. Traps: (1) The 1-billion line reaches legal entities INDIRECTLY: ст. 237 excludes turnover-tax payers, and ст. 461 caps turnover tax at 1 billion — quoting ст. 237 alone makes the threshold look like an ИП-only rule. (2) Transition timing is the 1st of the NEXT month after the crossing month, not the crossing date. (3) Categories barred from turnover tax regardless of turnover — importers, excise-goods producers, subsoil users, fuel retailers, lottery organisers, etc. (ст. 461 ч.2) — owe VAT from the first soum. (4) The ИП sub-bands (the original 100 млн - 1 млрд turnover-tax band) have been restructured by later amendments — re-verify the ИП regime for the specific year rather than reusing the 2020 wording. (5) The non-resident e-services regime has no threshold and its own 30-day clock; registered e-service providers pay at the 12% rate on B2C sales. (6) Retrieval: lex.uz article pages are JavaScript shells — the full text is only served as a 9.6 MB scanned PDF (lex.uz/pdffile/4674893) whose OCR layer renders Cyrillic as Latin lookalikes ('CTaThSI 237' = 'Статья 237'); mirrors are paywalled or truncated. (7) The quotes above are the enacted 31.12.2019 wording; the figure is confirmed unchanged through 2026, but the articles have been amended in structure since — re-verify wording, not just the value. (8) A 2026 change extending VAT collection to foreign marketplace sellers of GOODS was announced (May 2026) — watch for the implementing instrument before restating the digital-regime paragraph.
Get it programmatically
curl https://asiaref.dev/v1/uz/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/uz/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/uz/vat-registration-thresholdOther Uzbekistan series: CBU policy rate (asosiy stavka / основная ставка) · VAT standard rate (НДС / QQS) · minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate profit tax standard rate (налог на прибыль) · Withholding tax rates · statutory interest rate · income tax rates · Statutory social-insurance contributions · CBU official exchange rates
The same figure elsewhere: Vietnam · Bahrain · Bangladesh · China · Hong Kong · all 28