Uzbekistan changes reporting rules for businesses

Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan has updated accounting and reporting rules for business entities under Law No. ZRU-1168, signed on 17 August 2026, according to official legislation published on Lex.uz.

The revised Article 17 of the Law "On Guarantees of Freedom of Entrepreneurial Activity" mandates that business entities maintain accounting and reporting records in line with legislation and submit reports exclusively in electronic form via information systems. Electronic reports must be verified using an electronic digital signature, while the state is required to provide accounting software to entrepreneurs either free of charge or under preferential terms.

Small business entities will submit prescribed reporting forms solely to the state statistics and tax authorities, while individual entrepreneurs will submit reports exclusively to the state tax authorities.

Under the updated rules, a unified list of reporting and statistical data that businesses are required to submit to state bodies will be approved by the President of Uzbekistan. State agencies are prohibited from requesting information or reports not included in the approved list.

The new regulations also prohibit the re-requesting of information, barring state bodies from demanding reports or statistical data that have previously been submitted. Information and statistical data exchange between state authorities must be conducted through electronic information systems, ensuring that submitted business data is reused across state structures without requiring duplicate submissions from entrepreneurs.