February 25, 2026

Deadlines of Submission of Financial Reports for Commercial Organizations

  1. Regulatory framework
  2. Deadlines of submission of financial reports

1. Regulatory framework

  • Regulations “On deadlines of submission of financial reports, as well as their structure and content” (adopted by Order of the Minister of Economy and Finance of the Republic of Uzbekistan, registered on 04.11.2024, reg. number 3567);

   2Deadlines of submission of financial reports

Starting from January 1, 2025, a new Regulation [4] came into force. This Regulation will introduce changes to the deadlines for the submission of financial reports, which will be determined based on the method of reporting. Specifically:

  • organizations that prepare their financial reports in accordance with National Accounting Standards must submit them not later than March 1 of the year following the reporting year;
  • organizations that prepare theirfinancial reports in accordance with International Financial Reporting Standards (hereinafter referred to as the“IFRS”) must submit them not later than May 1 of the year following the reporting year.

[4]Regulations “On deadlines of submission of financial reports, as well as their structure and content” (adopted by Order of the Minister of Economy and Finance of the Republic of Uzbekistan, registered on 04.11.2024, reg. number 3567).