YATT accounting in Uzbekistan
An individual entrepreneur (YATT) needs to know three things: how much they earned, how much tax to pay and when. Centa AI collects revenue from bank statements and the cash register, estimates the tax, watches the 1 bn UZS income threshold and reminds you of deadlines.
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- 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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- Tax Code edition
- Oct 21, 2026 · lex.uz
What matters for a YATT under the Tax Code
| Topic | Rule | Article |
|---|---|---|
| Turnover tax | A YATT whose sales income for the tax period does not exceed 1 bn UZS pays turnover tax | Art. 461 |
| Rate for a YATT | Individual entrepreneurs and the self-employed — 1% | Art. 467 |
| Switching to VAT | A YATT with income above 1 bn UZS (or by choice) is a VAT payer | Art. 237 |
| Reporting and payment | Monthly, by the 15th of the following month; annual — by 15 February | Art. 469, 470 |
| The YATT’s own social tax | At least one base calculation amount per month, by the 15th of the month of activity | Art. 408 |
| A YATT’s employees | The entrepreneur withholds personal income tax as a tax agent and pays social tax for employees | Art. 389, 408 |
What Centa does
- Calculates revenue from bank and cash, separating transfers between your own accounts and refunds.
- Shows income since the start of the year — so the 1 bn UZS threshold is never a surprise.
- Keeps turnover-tax deadlines and (with employees) personal income and social tax deadlines; reminds you 7, 3 and 1 day before.
- Links payments to receipts and documents and collects questions in one list.
What to do each month
- Upload statements and close the cash days by month end — revenue is calculated from them.
- Check that transfers between your own accounts and refunds have not landed in revenue.
- Look at income since the start of the year: how far you are from the 1 bn UZS threshold.
- By the 15th of the next month — file and pay the 1% turnover tax (Art. 469, 470).
- With employees — payroll, personal income tax and social tax by the 15th.
- The entrepreneur’s own social tax — at least one base calculation amount a month, by the 15th of the month of activity (Art. 408).
More in the YATT accounting and tax guide and the YATT vs MChJ comparison. How to choose software and how Centa differs from Excel and 1C: accounting software for businesses. The YATT plan is 500,000 UZS per month.
Frequently asked questions
Which accounting software should a YATT use?
One that calculates revenue from bank and cash, the 1% turnover tax and income since the start of the year, and reminds you of deadlines. Centa’s YATT plan is 500,000 UZS a month.
Does a YATT need an accountant?
Without employees and with a simple business, the owner can keep the books with software. With employees, or income near 1 bn UZS, an accountant’s advice helps.
What happens when a YATT’s income passes 1 bn UZS?
A YATT with sales income above 1 bn UZS becomes a VAT payer (Art. 237) and no longer uses turnover tax — VAT accounting is needed.
What is the turnover-tax rate for a YATT?
1% for individual entrepreneurs and the self-employed (Art. 467).
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.