If the Brazilian is found guilty, he could be suspended for three matches in the competition for insulting match officials.
Paris St Germain forward Neymar has been charged for "insulting and/or molesting" the referee following his post-game rant after the French side were knocked out of the Champions League last 16 by Manchester United, UEFA said on Friday.
Neymar, who was sidelined by injury, was investigated for lashing out and labelling the video assistant referee (VAR) system a "disgrace" after United won a controversial penalty in the dying stages to advance on away goals.
"Disciplinary proceedings have been opened following the UEFA Champions League Round of 16 second leg match between Paris Saint-Germain and Manchester United FC (1-3), played on 6 March in France," UEFA said in a statement.
"Player Neymar Junior - insulting / molesting acts against match official (statements made by the player following the above-mentioned match) - Art. 15 (1) (d) of the UEFA Disciplinary Regulations."
If the Brazilian is found guilty, he could be suspended for three matches in the competition for insulting match officials.
UEFA's Control, Ethics and Disciplinary Body will look into the case and a date for the hearing is yet to be confirmed.
PSG coach Thomas Tuchel had said after the game that he understood Neymar's anger and defended his comments, saying they were made in the heat of the moment.