Regulatory updates - Uzbekistan

The pilot phase ended on January 1, 2026, and no enforcement measures were applied during the testing period. However, VAT on invoices flagged as high risk will only be creditable once the tax is fully paid to the budget.

This initiative shifts tax control from general taxpayer behaviour to transaction-level analysis, reducing human intervention and enhancing transparency. Mandatory e-invoicing via the centralised state platform remains in place for all B2B, B2G, and B2C transactions.

E-invoicing, also known as EHF, has been mandatory in Uzbekistan since January 1, 2020, for B2B and B2G transactions, in accordance with Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 522 dated June 25, 2019. Under this resolution, the EHF must be issued on the date the goods are delivered, or the services are provided.

Following the recent adoption of Resolution of the Cabinet of Ministers of the Republic of Uzbekistan, No. 168 dated March 18, 2025, the EHF must be issued by the 10th day of the month following the month in which the goods or services were sold within specific sectors, e.g. utilities, railway transport, etc.

If the value or quantity of the sold goods changes after e-invoice was sent, taxpayers are required to issue a corrected or additional EHF. Corresponding amendments must be also made to tax returns and tax reports to ensure full alignment with the revised invoice data. Failure to maintain consistency between EHFs and tax filings may result in penalties.