Question 1

What is the difference between the three calculator modes?

Accepted Answer

"Add" — you know the price without VAT and want the final price for the customer. "Extract" — you have the VAT-inclusive price and want to know how much of it is tax. "Remove" — you have the VAT-inclusive price and want the net price without tax.

Question 2

What is the VAT rate in Uzbekistan?

Accepted Answer

The standard VAT rate in Uzbekistan is 12%. The zero rate (0%) applies to export transactions and certain exempted categories of goods and services, as established by the Tax Code of the Republic of Uzbekistan.

Question 3

Who pays VAT in Uzbekistan?

Accepted Answer

VAT is paid by legal entities and individual entrepreneurs whose annual turnover exceeds the established threshold (1 billion UZS since 2023). Below this threshold, VAT registration is voluntary. Legally the seller pays it, but it is effectively included in the price and paid by the end customer.

Question 4

How do you correctly extract VAT from an amount?

Accepted Answer

Formula: VAT = Amount including VAT × Rate / (100 + Rate). At 12%: VAT = Amount × 12 / 112. This is not the same as multiplying by 12% — a common error. The calculator applies the correct formula automatically.

VAT Calculator

VAT in Uzbekistan: Key Facts

Frequently Asked Questions