Account Recovery

Accounting recovery means putting a company's books in order for past periods: we gather and restore primary documents, reconcile with the tax authority and counterparties, fix errors and, where needed, file corrected returns. The service is for LLCs and sole proprietors in Tashkent and across Uzbekistan whose books were kept with errors, neglected or left without an accountant. We quote the price after a diagnostic review — it depends on the volume and condition of the documents.

When a company needs an accounting cleanup

• Your accountant left and the databases, passwords and documents were not handed over, or only partly.
• The taxpayer's online account shows arrears or overpayments that nobody can explain.
• Account balances in the books do not match bank statements and reconciliation statements.
• The tax authority sent a discrepancy notice or a request for explanations.
• You plan to sell the business, bring in an investor, take a loan or liquidate.
• The company was dormant for a long time and returns were filed as "nil" without checks.

Accounting recovery in Uzbekistan: what is included

• Diagnostics: review of existing databases, statements, electronic invoices and the taxpayer account on soliq.uz.
• Reconciliation of all tax settlements with the budget and with key counterparties.
• Restoring primary documents: requesting duplicates, reconciliation statements and missing invoices.
• Correcting entries, account balances, fixed assets and inventory.
• Preparing and filing corrected tax returns and financial statements.
• A final report: what we found, what we fixed and which risks remain.

We usually limit the depth of work to the period the tax authority can audit. Since 1 January 2024 the statute of limitations for taxes is 3 years (previously 5), so recovery normally makes sense for that period.

Stages and timing

1. Request and first conversation — we understand the scale of the problem.
2. Diagnostics — we study documents and access, then prepare a list of errors and a priced work plan.
3. Contract and NDA — we fix scope, price and deadline.
4. Recovery — we work to the plan and report on progress.
5. Corrected returns and final report — we hand over the restored database and recommendations.

Timing depends on the number of transactions and the period: restoring one quarter for a small company takes less time than several years for a trading company with hundreds of documents a month. We give an exact timeline after diagnostics.

How much accounting recovery costs

We set the price after reviewing the task. The price depends on:

• the period to be restored;
• the number of transactions, bank accounts and counterparties;
• the tax regime (VAT or turnover tax);
• whether primary documents and the old database are available;
• urgency and whether an audit is already under way.

After recovery you can hand the books to us for ongoing bookkeeping at a fixed monthly price. If the tax authority has already started an audit, we add tax audit support. To start with diagnostics, send us a request.

Rules are described as of 2026; legislation changes, so check your specific situation with a specialist.

Frequently asked questions

For what period should the books be restored?

Usually for the period the tax authority is entitled to audit: since 1 January 2024 that is 3 years. If the books are needed for a sale or an audit, we set the period based on the task.

Can the books be restored without primary documents?

Partly. We use electronic invoices, bank statements and taxpayer account data, and request duplicates and reconciliation statements from counterparties. Anything that cannot be restored is recorded in the final report.

Will there be fines after filing corrected returns?

Corrected returns can lead to additional tax and late-payment interest. We show you the estimated consequences in advance so you can decide before filing. Nobody can guarantee that there will be no penalties.

What happens to the books after recovery?

You receive the restored database and a report. You can then keep the books yourself or hand them to us for monthly support.