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Tajikistan e-Invoicing

Last reviewed 6 October 2026

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Tajikistan has required electronic VAT invoices since its current Tax Code took effect on 1 January 2022. Each VAT invoice must be signed electronically and is stored in the Tax Committee's database. Simplified-regime taxpayers joined on 12 March 2025. Consumer sales go through online cash registers that report to the tax authority in real time.

12 March 2025B2B

Simplified-regime taxpayers must issue e-invoices

Latest

1 April 2026B2C

Tajikistan pilots automated taxation of e-wallet sales

Tajikistan e-Invoicing Overview

B2B

mandatory

since 1 January 2022

Article 269 of the Tax Code obliges a registered VAT payer that is not on the list of irresponsible taxpayers to give the buyer a VAT and excise invoice on the date of each taxable transaction. Paragraph 3 says the invoice is drawn up electronically and goes to another VAT payer only in electronic form; a buyer who is not a VAT payer may receive a printed copy or an electronic copy in its personal account. The Code, signed as Law No. 1844 of 23 December 2021, took effect on 1 January 2022. Law No. 2143 of 11 February 2025 widened the duty: under Article 381 (2) a simplified-regime taxpayer must now issue an e-invoice to other businesses on the date of supply, which the Tax Committee dates to 12 March 2025 .

B2G

mandatory

since 1 January 2022

Government buyers fall under the same rule as businesses. Article 269 of the Tax Code is framed around the supplier that performs the taxable transaction, not the buyer, so a VAT payer supplying a ministry or public body issues the same electronic VAT and excise invoice on the date of supply. The Code sets no separate public procurement channel, format or date for invoices to the state.

B2C

mandatory

since 1 January 2022

Retail sales are fiscalised rather than invoiced. Under Article 269 (14) of the Tax Code , a VAT payer selling to a final buyer who is not a VAT payer hands over a credit institution receipt or a cash register receipt instead of a VAT invoice. Article 85 makes cash registers compulsory for every cash, card and electronic payment for goods and services, and Article 4 defines them as devices with fiscal memory that transmit data online to the tax authority through operators. Government Resolution No. 638 of 22 November 2025 now sets the procedure, replacing Resolution No. 432 of 9 October 2021. It names the fiscal data operator, Tekhnologiya Grupp LLC, and, where real-time transmission is technically impossible, lets receipts be issued offline provided the data reaches the operator within 24 hours.

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Implementation Timeline(6 events)

Key mandate dates. Select a date for detail, or show all updates below.

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Compliance Regime

Tax Authority

Кумитаи андози назди Ҳукумати Ҷумҳурии Тоҷикистон (Andoz)

CTC Model

The Code defines an electronic invoice as a document sent over electronic networks, with or without an electronic signature, through the taxpayer's personal account or another network that reliably links the invoice to the delivery. For VAT and excise invoices, Article 269 (5) of the Tax Code adds that they are made available to the buyer online and registered electronically in a register through the tax authorities' information program, and Article 269 (8) requires the supplier's authorised person to sign each one electronically. The Code does not say that the Tax Committee must approve an invoice before it is valid. For retail, Resolution No. 638 has a fiscal module create a fiscal sign for each receipt, and the operator receives receipt data in real time and passes it to the tax authorities in real time.

Standards

N/A

Record-keeping & Reporting

Archiving

VAT and excise invoices are kept in the tax authorities' electronic database until the limitation period ends, under Article 269 (5) of the Tax Code.

SAF-T

Not required

N/A

Technical Formats

N/A

Penalties

Incorrect or missing VAT invoice

Issuing a VAT invoice incorrectly so that VAT is understated or credit overstated, or failing to issue one, is fined at 50 per cent of the VAT on the invoice that should have been issued, under Article 606 (2) of the Code of Administrative Offences .

Breach of invoice procedure

Breaching the procedure for writing VAT and excise invoices costs 3 to 5 calculation indicators for each incorrectly drawn invoice, under Article 606 (4) of the Code of Administrative Offences . An invoice issued by a person not registered for VAT is fined at 100 per cent of the VAT shown on it under Article 606 (3).

Cash register violations

Breaching cash register rules, or using a register without a contract with the fiscal data operator, is fined 180 to 200 calculation indicators for officials and individual entrepreneurs and 250 to 300 for legal entities, under Article 615 (1) of the Code of Administrative Offences as amended by Law No. 2209 of 17 December 2025.

Cash sales without a cash register

Taking cash from consumers without a registered cash register, virtual cash register or accounting program with fiscal memory where one is mandatory is fined 250 to 300 calculation indicators for officials and individual entrepreneurs and 350 to 400 for legal entities, under Article 615 (3) of the Code of Administrative Offences .

Exemptions

Retail sales to final consumers

A VAT payer selling at retail to a final buyer who is not a VAT payer issues a credit institution receipt or a cash register or payment terminal receipt instead of a VAT invoice, under Article 269 (14) of the Tax Code .

Utilities, tickets and exempt supplies

No invoice is required for payments from the population for utilities, communications, education and medical services made through credit institutions, cash registers or payment terminals, for passenger transport sold on tickets, for VAT-exempt supplies, or on registering foreign persons as VAT payers under Article 277, under Article 269 (13) of the Tax Code . Suppliers of electricity, water, gas, communications, rail transport, forwarding and banking may instead invoice at the end of the tax period under Article 269 (9).

Cash register exemptions

Article 85 (5) of the Tax Code exempts services documented with strict-accountability forms approved by the finance ministry, sales of produce from household plots, single agricultural tax payers selling their own produce, and individual entrepreneurs working under a patent or under a certificate at non-stationary sites.

Latest Update

Technical Update

1 Apr 2026

Tajikistan pilots automated taxation of e-wallet sales

Tajikistan's Agency for Innovation and Digital Technologies approved a sandbox pilot for taxing individual entrepreneurs paid through e-wallets and the single QR code. Participants must use cash registers, and each e-wallet or QR payment generates a fiscal receipt. The order applies after registration with the Ministry of Justice and official publication.

View full details on News page

Official Sources

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Frequently asked questions about e-Invoicing in Tajikistan

Yes, e-Invoicing is mandatory in Tajikistan for B2B (since 1 January 2022) and B2G (since 1 January 2022) transactions.

B2B e-Invoicing in Tajikistan is mandatory since 1 January 2022. Article 269 of the Tax Code obliges a registered VAT payer that is not on the list of irresponsible taxpayers to give the buyer a VAT and excise invoice on the date of each taxable transaction. Paragraph 3 says the invoice is drawn up electronically and goes to another VAT payer only in electronic form; a buyer who is not a VAT payer may receive a printed copy or an electronic copy in its personal account. The Code, signed as Law No. 1844 of 23 December 2021, took effect on 1 January 2022. Law No. 2143 of 11 February 2025 widened the duty: under Article 381 (2) a simplified-regime taxpayer must now issue an e-invoice to other businesses on the date of supply, which the Tax Committee dates to 12 March 2025 .

B2G e-Invoicing in Tajikistan is mandatory since 1 January 2022. Government buyers fall under the same rule as businesses. Article 269 of the Tax Code is framed around the supplier that performs the taxable transaction, not the buyer, so a VAT payer supplying a ministry or public body issues the same electronic VAT and excise invoice on the date of supply. The Code sets no separate public procurement channel, format or date for invoices to the state.

Tajikistan supports the following e-Invoice formats: N/A.

Tajikistan uses the following e-Invoicing standards: N/A. Archiving requirement: VAT and excise invoices are kept in the tax authorities' electronic database until the limitation period ends, under Article 269 (5) of the Tax Code.

Tajikistan has penalties for e-Invoicing non-compliance. Incorrect or missing VAT invoice: Issuing a VAT invoice incorrectly so that VAT is understated or credit overstated, or failing to issue one, is fined at 50 per cent of the VAT on the invoice that should have been issued, under Article 606 (2) of the Code of Administrative Offences; Breach of invoice procedure: Breaching the procedure for writing VAT and excise invoices costs 3 to 5 calculation indicators for each incorrectly drawn invoice, under Article 606 (4) of the Code of Administrative Offences; Cash register violations: Breaching cash register rules, or using a register without a contract with the fiscal data operator, is fined 180 to 200 calculation indicators for officials and individual entrepreneurs and 250 to 300 for legal entities, under Article 615 (1) of the Code of Administrative Offences as amended by Law No. 2209 of 17 December 2025; and 1 more.

B2C e-Invoicing in Tajikistan is mandatory since 1 January 2022. Retail sales are fiscalised rather than invoiced. Under Article 269 (14) of the Tax Code , a VAT payer selling to a final buyer who is not a VAT payer hands over a credit institution receipt or a cash register receipt instead of a VAT invoice. Article 85 makes cash registers compulsory for every cash, card and electronic payment for goods and services, and Article 4 defines them as devices with fiscal memory that transmit data online to the tax authority through operators. Government Resolution No. 638 of 22 November 2025 now sets the procedure, replacing Resolution No. 432 of 9 October 2021. It names the fiscal data operator, Tekhnologiya Grupp LLC, and, where real-time transmission is technically impossible, lets receipts be issued offline provided the data reaches the operator within 24 hours.

Exemptions from Tajikistan e-Invoicing may apply to: Retail sales to final consumers, Utilities, tickets and exempt supplies, Cash register exemptions. Check specific criteria as exemptions vary by transaction type and business size.

Tajikistan e-Invoicing

Tajikistan e-Invoicing Overview

Implementation Timeline(6 events)

Premium Sponsors

Compliance Regime

Record-keeping & Reporting

Technical Formats

Penalties

Exemptions

Tajikistan pilots automated taxation of e-wallet sales

Official Sources

Related Countries

Frequently asked questions about e-Invoicing in Tajikistan

Is e-Invoicing mandatory in Tajikistan?

What is the B2B e-Invoicing status in Tajikistan?

What is the B2G e-Invoicing status in Tajikistan?

What e-Invoice formats does Tajikistan support?

What e-Invoicing standards does Tajikistan use?

What is Tajikistan's e-Invoicing clearance model?

What are the penalties for e-Invoicing non-compliance in Tajikistan?

Is B2C e-Invoicing required in Tajikistan?

Who is exempt from e-Invoicing requirements in Tajikistan?