Accounting and bookkeeping
Bookkeeping, electronic invoices, payroll, tax and financial reporting. We also prepare accounting policies, take over existing books and assess restoration work.
$300–500
per month · small-business package
Tashkent · Services across Uzbekistan
Tax advisory and compliance in Uzbekistan
We advise Uzbek and foreign businesses on transactions, cross-border taxation, tax inspections and day-to-day compliance. A written opinion costs $500–3,000, fixed in the quote; recurring tax reporting support is $300–1,000 per month. Every answer is in writing and cites the rule it relies on, and you get a quote or the answer within one business day.
We work in English, Russian and Uzbek.
Email: info@tax-legal.uz
Clients of Tax & Legal
Yusolve, Oroox Lab and Linestar Group are among the firm's clients. Our clients and team
Who this service is for
For a business choosing a tax regime, paying a foreign supplier, using incentives, answering an inspection request or needing regular filing support. We distinguish a one-off opinion from preparing returns, transfer-pricing documentation or representing you in a dispute.
Fees and scope
| Service | Fee |
|---|---|
| Tax consulting and advisory | $500–3,000 per engagement, fixed in the quote |
| Tax reporting assistance | $300–1,000 / month |
Where an opinion falls in the range depends on the number of transactions, jurisdictions, documents and questions. The reporting retainer depends on the taxes and periods covered and includes routine questions about those filings. A new transaction or a contested matter is quoted as its own engagement.
The quote states who supplies the accounting data, who approves the tax position and who files and pays. Full transfer-pricing benchmarking, correcting past accounting, large documentation packages and court proceedings are separate engagements, not extras hidden inside a short opinion.
What an advisory engagement includes
- Regime choice with numbers: the general regime (corporate income tax at 15%, VAT at 12%) against turnover tax (4% for most companies, 1% for individual entrepreneurs and the self-employed, 4%, 2% or 1% for retail by location), and the statutory threshold of 12,000 BRV of annual income above which VAT and corporate income tax apply from 1 June 2026.
- Timing of a regime switch: a move to VAT and corporate income tax is possible from the next month, a return to turnover tax only after a year on the general regime, and a company crossing the threshold for the first time gets a year without corporate income tax and without fines for VAT bookkeeping errors.
- The simplified 6% VAT option for catering, trade and services from 1 June 2026, with no input credit and a zero corporate income tax rate, calculated against the ordinary regime for your margins.
- Payments to non-residents: withholding at 10% on dividends, interest and insurance premiums, 6% on international freight and communications, 20% on other income; the return by the 20th of the following month and payment the next day; treaty relief only where the residence certificate is in hand by the payment date.
- Treaty relief step by step: the country, income type and treaty version, the beneficial-owner evidence, the residence certificate and the foreign tax credit within the statutory limit.
- Permanent-establishment tests for foreign companies: services or construction over 183 days in any 12 months, an office, sales warehouse or dependent agent with no day threshold; registration within 183 days of starting (30 days if the contract already exceeds 183 days); tax at 15% plus 10% on net profit; without registration, 20% withholding at source and a fine of 10% of income.
- Transfer pricing: the UZS 5 billion threshold for transactions between related residents and the UZS 500 million threshold for the listed domestic transactions, the controlled-transaction notice, the related-party register, the chosen method and the arm's-length range, and documentation that can be produced within the 30 days the authority allows.
- Controlled foreign companies: control above 25% (or above 10% where residents together hold more than 50%), the participation notice within one month, the CFC notice by 20 March, inclusion of attributable profit above UZS 300 million, and the 20% penalty we help you avoid.
- VAT on digital services: registration of a foreign provider within 30 calendar days, 12% included in the price, quarterly returns by the 20th, and the tax-agent duty of an Uzbek business customer.
- Tax inspections: checking the type, grounds, authority and scope of the inspection against the three-year limitation period and the small-business moratorium in force since 28 August 2026, entering objections in the report, and filing the complaint within one month through the issuing authority, which suspends collection.
- Overpaid tax: offset and refund applications within the three-year window, the 15-day standard refund period, interest on delays, and deferral or instalment applications with the evidence and the schedule the authority expects, including the notification route for companies with income up to UZS 10 billion.
- Incentives: whether your company, activity, territory and period actually qualify; the difference between an exemption (input VAT lost) and a zero rate (input VAT kept); the legal basis, incentive code, start date, evidence and separate accounting recorded before the first return claims it.
Every opinion states the facts we relied on, cites the article applied and ends with the steps and documents needed to implement it, so your accountant or bank can verify it.
How we compare
| Tax & Legal | Others | |
|---|---|---|
| Published fees | every price published | rarely published |
| Monthly plans | via monthly reporting support, minor daily questions included | varies or enterprise-scale engagements |
| Quote | fixed, within one business day | engagement-letter process |
| Languages | English, Russian, Uzbek | varies |
| Best for | small and medium businesses, foreign founders | audit, transactions, enterprise |
The fee is fixed in writing before work starts. The quote states the work, any third-party charges, applicable taxes, the invoicing currency and payment dates. Extra assignments are priced separately, never added silently.
What to send us
- Your question, activity, tax regime and relevant countries or counterparties.
- A summary of the transaction, amounts and dates; identify contracts and accounting records available.
- Any authority request or decision, its receipt date and the current procedural deadline.
A short summary is enough for the first email. Once we have looked at the task, we tell you how to hand over company, tax and employee documents.
What we can handle
Below is the work we take on. Your quote lists exactly which of these tasks, deliverables and reporting periods are included.
Tax regimes and transaction advice
Compare relevant regimes, model the tax treatment of a proposed transaction and document assumptions, calculations and implementation steps. Review income, expenses, VAT and withholding together.
Nonresidents, treaties and business presence
Review contracts and payments to foreign parties, treaty documentation and permanent-establishment exposure. Prepare a written position, registration or reporting checklist and practical payment instructions.
Read the guide: Nonresident withholding tax in Uzbekistan: rates and treaties
Related parties and international groups
Assess controlled transactions, transfer-pricing notifications, documentation and benchmarking needs. Review ownership and control for CFC or group-tax obligations where relevant; agree the required filings and supporting work separately.
Inspections, objections and appeals
Review requests and decisions, organize evidence and reconciliations, prepare responses and objections, and plan any complaint or court action around the documents and deadlines in your case.
Read the guide: Challenging tax authority actions in Uzbekistan
Incentives, relief and overpayments
Assess eligibility and supporting records for IT Park, SEZ and other incentives. Reconcile tax balances and prepare agreed refund, offset, deferral or instalment applications and correspondence.
Recurring reporting and digital-services VAT
Prepare agreed calculations and returns, track the filing calendar and handle routine requests. For foreign digital-service providers, assess the transaction model and registration and reporting obligations before setting up ongoing support.
Read the guide: VAT on foreign digital services in Uzbekistan
Foreign founders, directors and employees
Most of our written opinions concern a foreign element. The rules we apply most often:
- Tax residence is more than 183 days in Uzbekistan in any consecutive twelve months; a resident is taxed on worldwide income, a non-resident only on Uzbekistan-source income.
- Salary is taxed at 12% for residents and non-residents alike; dividends and interest at 5% for a resident and 10% for a non-resident.
- A foreign employee who becomes resident during the year changes tax base mid-year; we recalculate and correct the withholding.
- The announced special regime for foreign citizens' foreign-source income applies only once the Tax Code amendments take effect; we tell you when, not before.
Recurring tax reporting support
On the monthly plan we own the calendar: turnover tax by the 15th, PIT and social tax by the 15th, corporate income tax by the 20th after each quarter and by 1 March for the year, VAT monthly, the withholding return by the 20th after any payment to a non-resident, and the annual returns by 15 February and 1 March. Routine questions on those filings are included.
What you receive
- A written opinion stating the facts reviewed, sources, analysis, conclusions and next steps.
- Calculations, evidence checklists, applications or returns expressly included in the engagement.
- Filing confirmations and a record of outstanding questions or authority correspondence where filing support is agreed.
How the work proceeds
- Send a short description and the details listed above. You get a reply within one business day: a fixed quote, or the one or two questions we still need answered.
- Define the questions, assumptions, documents, reporting periods and deliverables, then agree the fee.
- Analyze the records and applicable rules; discuss missing evidence and the proposed tax treatment with you.
- Deliver the written advice and agreed implementation documents, filings or representation; specify any further work needed.
Timing depends on how complete the documents are, how complex the transaction is and any authority or court deadline. Send dated notices as soon as you receive them; our first reply sets the plan and the next step.
Frequently asked questions
Can you answer one tax question in writing?
Yes. We define the question and facts first, then quote a written engagement. The answer identifies the rules, assumptions and recommended actions; broader implementation is included only if agreed.
Can you work with our existing accountant?
Yes. We can advise on a defined issue or prepare agreed tax reports using your accountant's records. The engagement separates data preparation, review, approval, filing and payment responsibilities.
Does the fee cover an appeal or full transfer-pricing documentation?
Only when that work is expressly included. An initial assessment, a full documentation project, benchmarking and representation in a contested proceeding involve different deliverables and are quoted accordingly.
How do we know when to leave turnover tax?
From 1 June 2026 the threshold is 12,000 BRV of annual income; above it VAT and corporate income tax apply by law. We track your cumulative income, warn you as you approach the line and prepare the switch, which takes effect from the following month. A first-time crossover carries a year without corporate income tax and without VAT bookkeeping fines.
Can you represent us during a tax audit?
Yes. We check the grounds, the inspectors' authority and the scope against the three-year limitation period and the current moratorium rules, prepare the documents, enter our objections in the report and, where needed, file the complaint within one month through the authority that issued the decision. Registration of the complaint suspends collection of the disputed amounts.
Do we need transfer-pricing documentation?
If your transactions with related residents exceed UZS 5 billion in a calendar year, or the listed domestic transactions exceed UZS 500 million, you file a controlled-transaction notice and must be able to produce documentation within 30 days of a request. We build the related-party register, document the method and keep the arm's-length calculation ready.
Our foreign company sells software or subscriptions to Uzbek users. Do we register for VAT?
Yes, if any one indicator places the customer in Uzbekistan: residence, bank or payment operator, network address or telephone code. The registration application is due within 30 calendar days, VAT is 12% included in the price, and the return and payment are due by the 20th of the month after each quarter. Where the customer is an Uzbek business, it acts as tax agent instead.
What happens if our activity created a permanent establishment and we did not register?
Income is taxed at source at 20%, and the establishment itself is fined 10% of its income with a floor of UZS 10 million. We assess whether the 183-day or the no-threshold test applies, register within the deadline and calculate the 15% corporate income tax and the 10% on net profit; a treaty may raise the construction-site threshold to 12 months.
Can overpaid tax be refunded?
Yes, on application within three years of the payment. The authority first offsets any tax debt, then refunds the balance, normally within 15 days, with interest if it is late. We prepare the application, reconcile the personal account and follow the refund through.
We pay a foreign contractor. What do we withhold?
It depends on the income type: 10% on dividends, interest and insurance premiums, 6% on international freight and communications, 20% on most other income. A lower treaty rate applies only if the residence certificate is in hand by the payment date. The return is due by the 20th of the following month and the tax the next day; if nothing was withheld, the tax agent pays it.
Discuss your assignment
Describe the tax question, transaction and countries involved. If an authority has contacted you, include the type of notice, receipt date and deadline in your first message.
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