Key figures for accountants from 1 September 2026: minimum wage 1,360,000, BCV 440,000, VAT threshold 5.28 billion soums
According to a Telegram channel post, from 1 September 2026: minimum wage 1,360,000 soums, base calculation value (BCV) 440,000 soums, mandatory VAT threshold 5,280,000,000 soums; fines for late reports and for not sending a payment order are also listed.
According to a Telegram channel post, the following figures apply to accountants from 1 September 2026. The post does not give the name of the document or article numbers; the figures are given as a list by the channel's author.
Figures from the post
| Indicator | Amount |
|---|---|
| Minimum wage (per month) | 1,360,000 soums |
| Base calculation value (BCV) | 440,000 soums |
| Threshold for mandatory transition to VAT | 5,280,000,000 soums |
| Fine for late tax reports, for small enterprises | 1,320,000 soums |
| Fine for late tax reports, for others | 4,400,000 soums |
| Fine for not sending a tax payment order | 2,200,000 soums |
| Tax-exempt material assistance | up to 5,739,200 soums |
| Company registration (offline) | 440,000 soums |
| Company registration (online, 10% discount) | 396,000 soums |
| Electronic digital signature for legal entities | 44,000 soums |
| Electronic digital signature for individuals | 30,800 soums |
What do the numbers show?
The calculations below were made by the author from the numbers in the post. They take the base calculation value (BCV) as 440,000 soums:
| Indicator | Amount | In BCV |
|---|---|---|
| Threshold for mandatory transition to VAT | 5,280,000,000 soums | 12,000 BCV |
| Fine for late report (small enterprises) | 1,320,000 soums | 3 BCV |
| Fine for late report (others) | 4,400,000 soums | 10 BCV |
| Fine for not sending a payment order | 2,200,000 soums | 5 BCV |
| Registration (offline) | 440,000 soums | 1 BCV |
| EDS (legal entity) | 44,000 soums | 0.1 BCV |
| EDS (individual) | 30,800 soums | 0.07 BCV |
| Tax-exempt material assistance | 5,739,200 soums | about 13.04 BCV |
- The VAT threshold equals 12,000 BCV; this matches the 12,000 BCV in Decree PF-100, which the site published earlier.
- The 396,000 soums for online registration is 90% of the offline price, i.e. a 10% discount (440,000 × 0.9).
- The material-assistance limit is not a whole number of BCV (about 13.04); the post does not state how it was calculated.
What is not known?
- The post does not say which law, decree or resolution the figures rest on or which article sets them.
- It is not stated for which violations and in what procedure the fines apply, or how the "small enterprises" category is determined.
- It is not stated which period's turnover the mandatory VAT threshold applies to.
- It is not stated which period and which type of payment the material-assistance limit relates to.
- It is not stated what service the electronic digital signature price covers.
Note
This news item relies only on the list in the Telegram channel. Before calculating a report, a fine or a tax, check the full text of the current documents on Lex.uz.
Official source
- Telegram channel t.me/Nurullo_Bobomuradov, message 988 (link from the text of the post)
- Telegram channel t.me/buxgalteruz7, message 55: figures from 1 September (text and link sent by the site owner)
For information only; check the official text at the source.