Uzbekistan
UZUzbekistan requires invoices (hisobvaraq-faktura) to be issued electronically in the electronic invoice information system, exchanged through licensed operators connected to a tax-authority roaming operator, with cash-register receipts covering retail sales.
Guide reviewed .
Invoicing and electronic documents
Electronic invoice (EHF) circulation system
Electronic invoices are sent and received through the information systems of operators that the business chooses freely. A roaming operator centrally stores the invoices, passes them between operators and transfers them to the tax authority’s systems. It is a national system with no Peppol connection.
Format developed by the roaming operator; invoice forms approved by the Cabinet of Ministers · Official source: Lex.uz · Cabinet of Ministers Resolution No. 522 of 25 June 2019 on electronic invoices in mutual settlements (Uzbek)
Roaming operator
The state unitary enterprise Yangi texnologiyalar (New Technologies) scientific information centre under the tax authority was designated the authorised roaming operator. Operators keep only the invoice ID, parties, date and time; the full data sits with the roaming operator.
Operator exchange protocol published by the roaming operator · Official source: Lex.uz · Cabinet of Ministers Resolution No. 522 of 25 June 2019 on electronic invoices in mutual settlements (Uzbek)
Electronic goods transport waybill
When goods are shipped at the time of sale, the electronic invoice is drawn up combined with the electronic goods transport waybill, with carrier, addresses, vehicle and freight price.
Combined e-invoice and e-waybill · Official source: Lex.uz · Cabinet of Ministers Resolution No. 489 of 14 August 2020, regulation on invoice forms and their issue and acceptance (Uzbek)
Uzbekistan has no Peppol Authority. Domestic invoices pass through licensed electronic invoice operators and the tax authority’s roaming operator, not through Peppol. A supplier needs an account with an operator and an electronic digital signature, and the buyer’s confirmation decides whether the invoice stands.
Check whether the goods need digital marking codes or a combined electronic waybill, and when the buyer has to confirm. Both rules sit in the invoice regulation, which the Cabinet of Ministers amends several times a year.
Legal guide
B2B · invoices
Mandatory, electronicLegal entities, sole entrepreneurs and self-employed persons must give buyers an invoice when selling goods or services (Tax Code Article 47, wording in force from 1 January 2026). As a rule the invoice is issued electronically in the electronic invoice information system. The rule does not apply when the seller gives a cash-register receipt or another prescribed document.
Official source: Lex.uz · Tax Code of the Republic of Uzbekistan, Article 47 (Uzbek)Paper exceptions
LimitedInvoices are issued on paper only for transactions involving state secrets, or during a technical failure confirmed by the operator. Paper invoices issued during a failure must be entered electronically within five days after it is fixed. The buyer may deduct VAT only from invoices received electronically.
Official source: Lex.uz · Cabinet of Ministers Resolution No. 489 of 14 August 2020, regulation on invoice forms and their issue and acceptance (Uzbek)Buyer confirmation
10 calendar daysThe buyer must sign or reject an electronic invoice with a reason within ten calendar days, or one day for goods subject to mandatory digital marking. An invoice not acted on in time is treated as confirmed. Invoices for marked goods must carry the marking codes.
Official source: Lex.uz · Cabinet of Ministers Resolution No. 489 of 14 August 2020, regulation on invoice forms and their issue and acceptance (Uzbek)Sales without an invoice
Monthly one-sided invoiceFor goods and services sold without an invoice, the supplier creates one aggregated one-sided electronic invoice per calendar month by the fifth day of the following month. Sales covered by a cash-register or virtual cash-register receipt are excluded.
Official source: Lex.uz · Cabinet of Ministers Resolution No. 489 of 14 August 2020, regulation on invoice forms and their issue and acceptance (Uzbek)
Timeline
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Voluntary electronic invoices
Businesses could start issuing, storing and recording invoices electronically.
Official source: Lex.uz · Cabinet of Ministers Resolution No. 522 of 25 June 2019 on electronic invoices in mutual settlements (Uzbek) -
Electronic invoices mandatory
The electronic invoice system became mandatory for all business entities.
Official source: Lex.uz · Cabinet of Ministers Resolution No. 522 of 25 June 2019 on electronic invoices in mutual settlements (Uzbek) -
Tax Code invoice duty restated
The amended first part of Article 47 took effect, naming legal entities, sole entrepreneurs and self-employed persons as invoice issuers.
Official source: Lex.uz · Tax Code of the Republic of Uzbekistan, Article 47 (Uzbek)
Peppol in Uzbekistan
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- Not recorded
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Peppol Directory data as of .
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