Month-end close: a checklist
The month-end close brings the month’s books to a complete and correct state before the filing and payment deadlines: every bank and cash transaction is in, payments are linked to documents, questions are closed, taxes are computed and balances agree. Turnover-tax and personal-income-tax returns are due by the 15th of the next month and VAT by the 20th, so start closing in the first days of the month.
- Author
- Centa AI editorial team · Centa AI product and content teamWrites the guides and product pages. Rates and deadlines are checked against the Tax Code text stored from LexUZ; feature statuses come from one list in the product code.
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- not yet reviewed by an external specialist
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- Legal sources checked
- Tax Code edition
- Oct 21, 2026 · lex.uz
Checklist
| Step | What to check | Why |
|---|---|---|
| 1. Bank | Statements for every account are uploaded to month end; the closing balance agrees with the statement | Cash underlies every report |
| 2. Cash | Every day is closed, the cash balance agrees with the cash on hand, bank deposits show on both sides | Cash differences not found at month end are hard to explain later |
| 3. Documents | Sales VAT invoices issued, supplier documents in Didox accepted and loaded | Without a document, input VAT cannot be credited (Art. 266) |
| 4. Questions | Closed: missing document, mismatch, duplicate, unclear category | An open question means a wrong tax estimate |
| 5. Payroll | Payroll run closed, personal income tax withheld, social tax accrued | Returns due by the 15th of the next month |
| 6. Taxes | The VAT or turnover-tax estimate agrees with the transactions | Turnover tax — the 15th, VAT — the 20th |
| 7. Trial balance and reports | The trial balance balances; P&L and balance sheet make sense | So that errors do not carry into the next month |
Deadlines
A deadline that falls on a day off moves to the next working day. Exact dates are in the tax calendar.
How Centa helps
During the month Centa posts and matches statements and documents itself, shows open questions in one list, gives the tax estimate together with its transactions and reminds you of deadlines 7, 3 and 1 day ahead. The close becomes checking and deciding. More on AI accounting software.
Frequently asked questions
When should I close the month?
Start in the first days of the next month: turnover-tax and personal-income-tax returns are due by the 15th, VAT by the 20th.
Can I close without a supplier document?
You can close the books, but a VAT payer cannot credit input VAT on a purchase without a document. Leave it as a question and request the document.
Can a closed month be changed?
If you find an error you must correct it and, if needed, file an amended return. That is why balances are checked before closing.
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.