MChJ (LLC) accounting in Uzbekistan
An MChJ (LLC) in Uzbekistan works either on turnover tax (total income up to 1 bn UZS) or on the general regime with VAT and profit tax. Centa AI keeps double-entry books, matches payments to documents, estimates the taxes of both regimes and shows deadlines. Payroll calculation and postings have not been accepted yet.
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Regimes and rates
| Topic | Rule | Article |
|---|---|---|
| Turnover tax | Legal entities whose total income for the tax period does not exceed 1 bn UZS | Art. 461 |
| Turnover-tax rate | General — 4%; in retail it depends on location (4%, 2%, 1%) | Art. 467 |
| VAT | Legal entities are VAT payers (except turnover-tax payers); rate 12% (0% in specific cases) | Art. 237, 258 |
| Profit tax | General rate 15%; dividends 5%; other rates for specific industries | Art. 337 |
| Profit-tax advances | If prior-year total income exceeded 20 bn UZS — monthly by the 23rd | Art. 340 |
| Employees | 12% personal income tax withheld by the employer; social tax 12% for most employers | Art. 381, 405 |
What Centa does
- Postings on the NAS chart of accounts, balance sheet and P&L for any period.
- Input and output VAT per transaction; the VAT in the estimate equals the sum over transactions.
- VAT invoices, acts and contracts: matching to payments, part payments, installments.
- The tax calendar and document library; payroll calculation and postings are planned after accounting acceptance.
- Roles: owner, admin, accountant, viewer; an audit trail of decisions.
What to do each month
- Upload statements for every account and manually upload Didox export files — payments are matched to VAT invoices.
- Close the questions: a purchase without a supplier document gives no input-VAT credit (Art. 266).
- By the 15th — personal income and social tax returns; on turnover tax, file and pay the turnover tax.
- By the 20th — file and pay VAT (Art. 273).
- Quarterly by the 20th of the next month — profit tax (Art. 339); with prior-year income above 20 bn UZS, monthly advances by the 23rd (Art. 340).
- Watch the balance sheet, P&L and receivables without waiting for the annual report.
More in the MChJ accounting and tax guide, on VAT, turnover tax and profit tax. How to choose software for an MChJ: AI accounting software. The current MChJ price is on the pricing page.
Frequently asked questions
Which accounting software should an MChJ use?
One that supports your regime (VAT or turnover tax), double entry on the NAS chart, bank statements and Didox documents, and shows taxes and deadlines. Centa’s current MChJ price loads on the pricing page.
Can an MChJ use turnover tax?
Yes, if total income for the tax period does not exceed 1 bn UZS and the activity is not among the Art. 461 exclusions.
When does an MChJ pay profit-tax advances?
If prior-year total income exceeded 20 bn UZS — monthly by the 23rd (Art. 340).
Does Centa run an MChJ’s payroll?
Not yet: a verifiable payroll calculation and postings are planned after accounting acceptance. There is also no official Mehnat.uz access.
Sources
This material is for reference and is not tax or legal advice. Rules are quoted from the Tax Code text on LexUZ; check how they apply to your company.