How to Submit Reports When Transitioning from AOS to VAT Payer in Uzbekistan?

• Taxpayers switch to paying VAT and profit tax when their total income exceeds 1 billion soums during the tax period.
• According to the Tax Code, Article 462, when a taxpayer transitions to paying VAT during the reporting month, they must submit both AOS and VAT reports for that month.
• Transactions and documents completed before becoming a VAT payer are included in the AOS report.
• Transactions after becoming a VAT payer are automatically reflected in the VAT report.

Source: facebook.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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