Uzbekistan accounting & tax reference
A plain-English guide for foreign investors, auditors, students and anyone working with Uzbek companies: the national Chart of Accounts, the National Accounting Standards and the main tax rules, with practical examples.
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All →Chart of Accounts
90 accounts and 247 sub-accounts with their type
Glossary
Uzbek accounting and tax terms explained in English, including all NAS
Articles
Explanations of accounting, taxes and audit in Uzbekistan
Q&A
Short answers on tax, accounting, audit and financial reporting
Tests
Practice questions with instant answers
Documents
Templates and sample documents (files in Uzbek)
What this site covers
The Chart of Accounts
Every Uzbek company records its transactions in a single national chart of accounts set by NAS No. 21. Each account has a four-digit code (for example, 5010 is cash in national currency), a type and a fixed place in the balance sheet.
National Accounting Standards
In Uzbek they are called BHMS (buxgalteriya hisobining milliy standartlari). Each numbered standard covers one topic, such as inventories, fixed assets or leases. The glossary describes every standard in force.
Taxes
Taxes in Uzbekistan are governed by the Tax Code. The Q&A section answers practical questions about VAT, personal income tax, social tax, penalty interest and tax audits in simple language.
Latest articles
All articles →How does the export contract price become the customs value: are freight and packing added to the declaration, is delivery abroad deducted?
Export of dried apricots: the contract price is 48 000 dollars, while the customs value in the declaration is 45 950. Where does the difference come from? Under Articles 315, 316 and 317 of the Customs Code: which costs are added, which are deducted, and what happens if documents are missing or the price is determined later.
12 November 2026If doubt arises about a company's ability to continue operating: which signs does the auditor look at, what does the auditor ask management and when does the report change?
Financial statements are prepared on the assumption that the company will keep operating. When a loan falls due and cash is running out, that assumption comes into doubt. Using a parquet manufacturer as the example: which indicators raise a warning, why management's cash forecast becomes the decisive document and how the auditor's opinion changes if the disclosure in the notes is not sufficient.
12 November 2026If the tax authority suspends operations on bank accounts: in which four cases, what is not suspended and when is the decision cancelled?
If a report is not filed on time or a demand of the tax authority is not met, outgoing operations on all accounts of a legal entity may be suspended. Under Articles 111–113 of the Tax Code: who decides and for how many days, the four grounds, what the restriction does not touch, cancellation deadlines, interest and late-payment interest when cancellation is unlawful or late: in the six-day example of one company.
12 November 2026Software has been purchased: should it be recorded as an intangible asset or expensed, and when does amortization start?
A freight company bought a route-planning program. If six requirements of NAS No. 7 are met at the same time, the program is recognized as an asset in account 0430; otherwise it is an expense. What goes into the initial cost and what does not, and why amortization starts not in the month of purchase but on the 1st day of the next month: one example, with a 60-month schedule.
12 November 2026Document and receipt: why is everything recorded?
The twelfth Basics lesson: at Qodir's shop a cash shortage turned up at the end of the day. What a document and a receipt are, why they are needed and how to find a missing entry, with a simple calculation.
11 November 2026Who is an entrepreneur and what is an enterprise?
The eleventh Basics lesson: when Munisa, who sews dresses at home, becomes an entrepreneur, what an enterprise is, and why business money must not get mixed up with family money. With a simple calculation for one month.
11 November 2026Maternity (pregnancy and childbirth) benefit: who receives it, how is the length-of-service coefficient applied, and how is the benefit calculated if an employee becomes pregnant again while on childcare leave?
How many months of insurance record are needed for the benefit, which months do not break continuous service, when the 75, 85 and 100 percent coefficient applies, and how average earnings are determined if an employee on childcare leave becomes pregnant again: under the Regulation of Resolution No. 796 and Instruction No. 2667, with three scenarios for an employee of one sewing company.
11 November 2026What is a customs regime: what «status» do goods get when they cross the border, and how are the 16 regimes grouped?
The second lesson of the course: what a customs regime is in plain words, why the same goods pass under different regimes for different purposes, the full list of 16 regimes with their codes, how to group them by direction, and a table of hypothetical shipments for one month.
11 November 2026How to liquidate a fixed asset: six stages from the commission to closing account 9210
An old steam boiler has broken down. Who inspects it, which certificate form is filled in, who approves it, when may it be cut up and how is the scrap metal taken into stock? Paragraphs 54–58 of NAS No. 5, three appendix forms and NAS No. 21 journal entries, using a cannery as the example.
11 November 2026Latest Q&A
All →Our supplier has tax arrears. The tax authority sent a reconciliation statement to our personal account and wants to collect that debt out of the money we owe the supplier. How much time do we have and what should we do?
Our bakery workshop sells its products to employees and we withhold the money from their next salary. Which account holds the employee's debt: 4710 or 4790? How are the sale and the withholding recorded?
To assess the allowance for receivables, the auditor took an "accounts receivable ageing" report produced from our software. But the auditor does not trust the report and is checking further. Isn't a report from the software evidence too?
May we show amounts in the financial statements rounded to thousands of soums rather than in soums? What do we do if, after rounding, the sum of the lines does not match the total?
We want to take a loan of 240 million soums and buy equipment. Can our monthly cash flow cover the loan payment? Banks talk about a "debt service coverage ratio" — what is it?
Hisobchi is a free reference. The materials are general explanations, not official advice.