[ADD] l10n_uz - add new uzbek localization

content/applications/finance/fiscal_localizations.rst

@@ -145,6 +145,7 @@ Fiscal localization modules are available for the countries listed below.
 - :doc:`United Kingdom <fiscal_localizations/united_kingdom>`
 - :doc:`United States of America <fiscal_localizations/united_states>`
 - :doc:`Uruguay <fiscal_localizations/uruguay>`
+- :doc:`Uzbekistan <fiscal_localizations/uzbekistan>`
 - Venezuela
 - :doc:`Vietnam <fiscal_localizations/vietnam>`
 - Zambia
@@ -193,4 +194,5 @@ Fiscal localization modules are available for the countries listed below.
    fiscal_localizations/united_kingdom
    fiscal_localizations/united_states
    fiscal_localizations/uruguay
+   fiscal_localizations/uzbekistan
    fiscal_localizations/vietnam

content/applications/finance/fiscal_localizations/uzbekistan.rst

@@ -0,0 +1,118 @@
+==========
+Uzbekistan
+==========
+
+.. |IFRS| replace:: :abbr:`IFRS (international financial reporting standards)`
+
+.. _localizations/uz/modules:
+
+Modules
+=======
+
+The following modules are installed automatically with the Uzbek localization:
+
+.. list-table::
+   :header-rows: 1
+   :widths: 25 25 50
+
+   * - Name
+     - Technical name
+     - Description
+   * - Uzbekistan - Accounting
+     - l10n_uz
+     - Default fiscal localization package for Uzbekistan. Includes the chart of accounts and core
+       accounting configuration aligned with local requirements.
+   * - Uzbekistan - Accounting Reports
+     - l10n_uz_reports
+     - Provides localized financial reports, including the balance sheet and profit and loss
+       statement based on |IFRS|-style structure.
+
+.. _localizations/uz/overview:
+
+Localization overview
+=====================
+
+The Uzbekistan localization assists companies in meeting local accounting requirements by providing
+a structured and compliant accounting setup. It contains the following core components:
+
+- :ref:`Taxes <localizations/uz/taxes>`: preconfigured tax rates, including standard 12% VAT,
+  zero-rated export, and exempt options
+- :ref:`Chart of accounts <localizations/uz/coa>`: preconfigured structure aligned with Uzbek
+  standards
+- :ref:`Financial reports <localizations/uz/taxes>` (|IFRS|-style): |IFRS|-style balance sheet and
+  profit and loss reports with tag-based structure linking accounts to report lines
+
+.. _localizations/uz/taxes:
+
+Taxes
+-----
+
+The Uzbek localization includes preconfigured sales and purchase taxes:
+
+- **Standard VAT (12%):** This standard VAT is applied to most goods and services. The supplier
+  charges 12% VAT on the sale (VAT output) and is generally entitled to deduct the VAT
+  paid on business purchases (VAT input).
+
+  .. example::
+     Most commercial sales and general supply of goods and services within Uzbekistan use the
+     **Standard VAT (12%)** tax.
+
+- **Export VAT (0%):** The export tax is applied on taxable supplies where the VAT rate applied is
+  0%. The supplier does not charge VAT on the sale.
+
+  .. example::
+     Exports of goods and services to customers outside Uzbekistan use the **Export VAT (0%)** tax.
+
+- **Exempt transactions (0%):** The exempt tax applies to transactions that fall outside the scope
+  of VAT and are not subject to tax.
+
+  .. example::
+     Transactions that are legally exempt from VAT under local regulations such as essential food
+     products (meat, fish, potatoes, rice), pharmaceuticals, and financial/insurance services use
+     the **Exempt transactions (0%)** tax.
+
+.. _localizations/uz/coa:
+
+Chart of accounts
+-----------------
+
+The Uzbek :doc:`chart of accounts <../accounting/get_started/chart_of_accounts>` is preconfigured
+according to Uzbek accounting standards and requirements. When :ref:`creating new accounts
+<chart-of-account/create>`, it is important to use :ref:`account tags <localizations/uz/tags>`.
+
+.. _localizations/uz/tags:
+
+Account tags
+~~~~~~~~~~~~
+
+The Uzbek localization uses account tags to determine where accounts appear in :ref:`financial
+reports <localizations/uz/financial-reports>`. Each tag links the account to a specific report line.
+
+.. example::
+   Accounts that use the tag :guilabel:`BS Line 0120: Right-of-Use Assets` appear on the balance
+   sheet on the :guilabel:`[0120] - Right-of-Use Assets` line.
+
+.. important::
+   If no tag is assigned:
+
+   - The account behaves as an off-balance sheet account.
+   - The account is not included in financial reports.
+
+.. _localizations/uz/financial-reports:
+
+Financial reports
+-----------------
+
+The following reports have been tailored to meet the needs of businesses using the Uzbek
+localization:
+
+- Balance sheet
+- Profit and loss statement
+
+These reports follow an |IFRS|-style structure, as per the Uzbek reporting requirements. They are
+built using a :ref:`tag <localizations/uz/tags>`-based mapping system:
+
+- Each account is assigned a tag.
+- Tags correspond to specific lines in the reports.
+- Report values are calculated for each line by aggregating the journal items of the accounts with
+  the line's corresponding account tag.