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Since the beginning of 2026, updated provisions of the Code of Administrative Offenses regulating fines for late submission of tax reports have come into effect in Uzbekistan. The changes make the system more flexible, but only those who understand the details will be able to benefit from them.
What Exactly Has Changed
First. Previously, a separate fine was imposed for each report not submitted on time. Now, if a company or entrepreneur misses deadlines for several forms, there will be one fine for all of them at once. This eliminates multiple penalties for a single violation.
Second. The amounts of fines have been reduced:
For reference: small business entities include individual entrepreneurs, micro-firms, and small enterprises.
Third. A benefit is provided for those who have submitted reports on time for the last three months: they can now be up to five days late with a report without receiving a fine. This provision is enshrined in Article 271 of the Code and acts as a safety net for accidental delays.
Second. The amounts of fines have been reduced:
- for citizens – from 3 to 1 base calculation value (BCV). In 2026, this is 412,000 UZS;
- for officials of small business entities – from 10 to 3 BCV, which is 1,236,000 UZS.
For reference: small business entities include individual entrepreneurs, micro-firms, and small enterprises.
Third. A benefit is provided for those who have submitted reports on time for the last three months: they can now be up to five days late with a report without receiving a fine. This provision is enshrined in Article 271 of the Code and acts as a safety net for accidental delays.
What This Means for Businesses
The new rules are not just a concession but a signal: the state encourages discipline but does not seek to punish every accidental mistake. However, to avoid fines, it is important to:
- know exactly which reports and by what deadlines your business needs to submit;
- meet deadlines for at least three consecutive months to qualify for the five-day grace period;
- if a violation does occur, calculate the fine correctly, especially if you are a small business eligible for the reduced rate;
- remember: the changes apply only to reporting, not to tax payment — late payments are subject to different penalties.
Risks Haven't Disappeared
Despite the easing, it's not time to relax. If you are not a small business entity or systematically miss deadlines, fines can still be substantial. The five-day benefit is also not automatic — it must be earned through discipline over the previous three months.
TechCount Supports Businesses in Uzbekistan on All Tax Accounting Matters:
Contact us — we will audit your situation and set up processes to ensure fines bypass you.
TechCount Supports Businesses in Uzbekistan on All Tax Accounting Matters:
- we will check if your company falls under the new rules and reduced rates;
- we will help you establish a reporting schedule to retain the right to the benefit;
- we will prepare reports on time, eliminating the risk of delays;
- we will advise you on all changes so you are always informed.
Contact us — we will audit your situation and set up processes to ensure fines bypass you.