When are the VAT return and payment due?

The tax period is a month. The return and payment for the previous month are due by the 20th of the next month (Tax Code art. 273).

Under Decree PF-100 (26 May 2026), from 1 June 2026 until 2030 there is an optional regime: businesses mainly in trade, catering or services pay 6% VAT on all turnover, profit tax is 0% and input VAT is not credited. Companies with a state share of 50% or more and large taxpayers cannot opt in. The switch takes effect from the 1st of the month after the notice.

VAT calculator 2026 — 12% and 6%, add or extract

Soliq AI

VAT is charged on taxable turnover; the general rate in 2026 is 12%. The calculator adds VAT on top or takes it out of a VAT-inclusive price (× 12/112). Since 1 June 2026 trade, catering and services may also opt for a 6% regime (Decree PF-100). Input VAT credit is not taken into account here.

Calculation

Rate

Price (net of VAT)

UZS

VAT amount

12 000 000UZS

100 000 000 UZS × 12% = 12 000 000 UZS

Amount net of VAT: 100 000 000
VAT amount: 12 000 000
Total including VAT: 112 000 000

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This is an indicative figure — a guide, not an official tax assessment. The final amount is settled when you file.

How it is calculated

Rate: 12%
Tax base: Taxable turnover

Who it applies to

VAT-registered companies and sole traders

Example

Sales 100,000,000 UZS (net of VAT) × 12% = 12,000,000 UZS VAT

Source

SK 238-295 moddalar

Frequently asked questions

When are the VAT return and payment due?: The tax period is a month. The return and payment for the previous month are due by the 20th of the next month (Tax Code art. 273).
Who can use 6% VAT?: Under Decree PF-100 (26 May 2026), from 1 June 2026 until 2030 there is an optional regime: businesses mainly in trade, catering or services pay 6% VAT on all turnover, profit tax is 0% and input VAT is not credited. Companies with a state share of 50% or more and large taxpayers cannot opt in. The switch takes effect from the 1st of the month after the notice.

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VAT calculator 2026 — 12% and 6%, add or extract

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

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VAT calculator 2026 — 12% and 6%, add or extract

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?