O'zbekchaЎзбекчаРусскийEnglish
hisobchilar.uzFor accountants and tax professionals
Taxes3 min read · Updated: 6 November 2026

How should you check your VAT accounts before closing the month: do 4410, 6410 and the invoices match?

The VAT payable to the budget comes from the difference between two accounts. If one of them does not match the documents, the error passes into the return as well. A short month-end checklist and one discrepancy that was found.

The VAT payable to the budget at the end of the month is a simple difference: VAT charged on sales minus VAT creditable on purchases. Both sides of the difference must be supported by documents. The checks below take 15–20 minutes, but they prevent an error in the return.

Key points

  • The debit of 4410 collects the VAT shown in settlement documents for purchased inventories (NAS No. 21, paragraph 190). Entry: Dt 4410 – Ct 6010 (paragraph 191, line 1)
  • VAT charged on sales: Dt 4010 – Ct 6410 (paragraph 275, line 2)
  • Creditable VAT is transferred from 4410 to 6410 at the end of the month: Dt 6410 – Ct 4410 (paragraph 191, line 3). The credit balance remaining in 6410 is the amount payable to the budget
  • Check 1: the monthly debit turnover of 4410 for VAT (in analytical accounting) must equal the total VAT on invoices received. If there is a difference, find which document is missing or was entered twice
  • Check 2: the VAT in 6410 must equal the total of sales invoices. If all sales are at 12 percent, a rough check: sales amount (excluding VAT) × 12% comes out close to the VAT posted to 6410
  • Check 3: 6410 is kept "by type". Make sure VAT has not become mixed up with other taxes on the same line
  • If you have chosen the simplified 6 percent regime, input VAT is not credited (Decree PF-100), so there should be no Dt 6410 – Ct 4410 entry for VAT either

Example: "Oqsaroy qurilish mollari"

Amounts are hypothetical. In October, goods were purchased for 300 000 000 soum excluding VAT, with VAT at 12% of 36 000 000 soum (Dt 4410 – Ct 6010). Sales were 450 000 000 soum excluding VAT, with VAT of 54 000 000 soum (Dt 4010 – Ct 6410).

The accountant compared 4410 with the list of invoices: the total VAT on the list came to 34 800 000 soum. The difference is 36 000 000 − 34 800 000 = 1 200 000 soum. The reason: goods worth 10 000 000 + 1 200 000 soum from one supplier had been taken into stock, but its invoice had not yet been received.

SituationCreditable VATVAT payable to the budget
Without the check36 000 00054 000 000 − 36 000 000 = 18 000 000
After the check34 800 00054 000 000 − 34 800 000 = 19 200 000

At the end of the month, only the 34 800 000 soum supported by documents was credited with Dt 6410 – Ct 4410. The remaining 1 200 000 soum stays in 4410 until the document arrives. Had it not been checked, VAT in the return would have been understated by 1 200 000 soum.

Test yourself

5 questions on this topic: pick an option or reveal the answer.

  1. In a pre-audit analysis, the tax authority found a discrepancy in the return of "Sayhun mebel" and sent a notice to its personal account to make a correction. Under the Tax Code, within what period from the day the notice is received must the company submit an amended return or an explanation of the discrepancy?

  2. "Anhor shisha" LLC delivered glass containers to a buyer and issued an invoice. The parties then agreed to change the price of the delivered goods. Under Article 47 of the Tax Code, what must the seller do?

  3. "Ohangaron plitka" shipped tiles to a buyer on 28 October, issued the invoice on 3 November, and the buyer transferred the money on 10 November. Under Article 242 of the Tax Code, on what date is the turnover from the sale of the goods deemed to take place for VAT purposes?

  4. Under NAS No. 21, in which account are advance payments of taxes transferred to the budget recorded?

  5. Goods were received from a supplier. Under NAS No. 21, how is the VAT amount shown on the invoice recorded?

Answered: 0 / 50 of 5 correct

All tests →

See also

Sources

  1. NAS No. 21 "Chart of Accounts", paragraph 190 · 4410 records VAT shown in settlement documents for purchased inventories; it is written off through the credit of 4410 in correspondence with 6410
  2. NAS No. 21, paragraph 191 (lines 1 and 3) · 4410 / 6010, 6120, 6990 VAT on purchases; 6410 / 4410 VAT credited
  3. NAS No. 21, paragraph 275 (line 2) · VAT charged on sales 4010 / 6410
  4. General VAT rate of 12% · Tax Code of the Republic of Uzbekistan
  5. Decree PF-100 (26 May 2026; as amended by Decree PF-175) · under the optional simplified 6% VAT regime, input VAT is not credited
  6. Example and amounts · compiled by the author, hypothetical

← All articles