Reporting rules for businesses have changed in Uzbekistan
The procedure for business accounting and reporting in Uzbekistan has changed. Reports are now submitted electronically and data is no longer required.
Uzbekistan changes accounting and reporting rules for businesses
Tashkent, Uzbekistan (UzDaily.uz) —
Amendments have been made to the rules for keeping accounts and submitting reports by business entities in Uzbekistan. These changes were introduced into the Law "On Guarantees of Freedom of Entrepreneurship" by Law No. ORQ-1168 dated August 17, 2026. This is reported in the legislative documents published on the Lex.uz website.
According to the new version of Article 17 of the Law, business entities shall keep accounts in accordance with the legislation and submit reports only in electronic form, through information systems.
Electronic reporting must be confirmed by the electronic digital signature of the business entity. At the same time, the state must provide entrepreneurs with software for keeping accounts in electronic form on preferential terms or free of charge.
For small businesses, it is envisaged to submit reports in the established forms only to statistical bodies and state tax service bodies. Individual entrepreneurs submit reports to state tax service bodies.
At the same time, a single list of reports and statistical information that entrepreneurs are obliged to submit to state bodies is approved by the President of Uzbekistan. It is prohibited to require information and reports from businesses that are not on this list.
The new norms also exclude re-requesting information. State bodies will not have the right to re-request reports and statistical information previously submitted by entrepreneurs.
The exchange of reports and statistical information between state bodies should be carried out through electronic information systems.
Thus, the information provided by businesses should be used by state bodies without re-applying to entrepreneurs.