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Uzbekistan e-Invoicing

Updated 23 February 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

E-invoicing is mandatory across all segments in Uzbekistan: structured e-Faktura VAT invoices via the State Tax Committee portal since 2020 for B2B and B2G, with input VAT credit conditional on a matching e-Faktura. Since 2021, B2C retail uses real-time online cash registers with QR-verifiable receipts.

Uzbekistan e-Invoicing Overview

B2B
mandatory
since 1 January 2020
Mandatory issuance of structured electronic VAT invoices (e-Faktura) by all VAT-registered taxpayers through the State Tax Committee e-Faktura portal under the Tax Code of the Republic of Uzbekistan. Input VAT credit is conditional on a matching e-Faktura.
B2G
mandatory
since 1 January 2020
Mandatory e-Faktura issuance for all supplies to public bodies through the State Tax Committee portal , in line with the general VAT invoicing obligation under the Tax Code.
B2C
mandatory
since 1 January 2021
Online cash registers connected in real time to the State Tax Committee are mandatory for retail and B2C transactions, with fiscal receipts uploaded to my.soliq.uz and verifiable by consumers via QR code through the Soliq mobile app.

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Implementation Timeline(4 events)

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

Revised Tax Code Adopted
30 September 2019
Legislative
Uzbekistan adopted a revised Tax Code published on the national legislation portal which established the legal basis for mandatory electronic VAT invoicing (e-Faktura) administered by the State Tax Committee.
e-Faktura Becomes Mandatory for VAT Taxpayers
1 January 2020
B2B
Mandatory issuance of electronic VAT invoices (e-Faktura) through the State Tax Committee portal entered into force for all VAT-registered taxpayers, replacing paper VAT invoices and conditioning input VAT credit on a matching e-Faktura.
Online Cash Registers Mandatory
1 January 2021
B2C
Online cash registers connected in real time to the State Tax Committee became mandatory for retail and B2C transactions across Uzbekistan, with fiscal receipts uploaded to my.soliq.uz and verifiable by consumers through QR codes.
e-Faktura Scope Strengthened
1 January 2023
Legislative
The Tax Code reforms reinforced the e-Faktura framework with broadened scope and enhanced enforcement, with updated guidance published by the State Tax Committee and reference legislation accessible via lex.uz .

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Compliance Regime

CTC Model
Centralised platform
Centralized exchange via the State Tax Committee e-Faktura portal: invoices are created, signed and delivered to the buyer through the platform, which simultaneously feeds VAT data to the tax administration. Both web UI and API integrations are supported.
Network
Centralised platform
Standards
National e-Faktura standard

Record-keeping & Reporting

Archiving
5 years retention required by the Tax Code; e-Fakturas archived centrally on the State Tax Committee portal

Technical Formats

XML (e-Faktura schema)

Penalties

Failure to Issue e-Faktura
Failure to issue an e-Faktura through the State Tax Committee portal when required attracts financial penalties under the Tax Code, with denial of input VAT deduction for the buyer.

Official Sources

  • my.soliq.uzOfficial site
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Related Countries

  • ArmeniaMandatory
  • AzerbaijanMandatory
  • ChinaMandatory
  • GeorgiaMandatory

Frequently asked questions about e-Invoicing in Uzbekistan

Yes, e-Invoicing is mandatory in Uzbekistan for B2B (since 2020-01-01) and B2G (since 2020-01-01) transactions.

B2B e-Invoicing in Uzbekistan is mandatory since 2020-01-01. Mandatory issuance of structured electronic VAT invoices (e-Faktura) by all VAT-registered taxpayers through the State Tax Committee e-Faktura portal under the Tax Code of the Republic of Uzbekistan. Input VAT credit is conditional on a matching e-Faktura.

B2G e-Invoicing in Uzbekistan is mandatory since 2020-01-01. Mandatory e-Faktura issuance for all supplies to public bodies through the State Tax Committee portal , in line with the general VAT invoicing obligation under the Tax Code.

Uzbekistan supports the following e-Invoice formats: XML (e-Faktura schema).

Uzbekistan uses the following e-Invoicing standards: National e-Faktura standard. Archiving requirement: 5 years retention required by the Tax Code; e-Fakturas archived centrally on the State Tax Committee portal.

Centralized exchange via the State Tax Committee e-Faktura portal: invoices are created, signed and delivered to the buyer through the platform, which simultaneously feeds VAT data to the tax administration. Both web UI and API integrations are supported.

Uzbekistan has penalties for e-Invoicing non-compliance. Failure to Issue e-Faktura: Failure to issue an e-Faktura through the State Tax Committee portal when required attracts financial penalties under the Tax Code, with denial of input VAT deduction for the buyer.

B2C e-Invoicing in Uzbekistan is mandatory since 2021-01-01. Online cash registers connected in real time to the State Tax Committee are mandatory for retail and B2C transactions, with fiscal receipts uploaded to my.soliq.uz and verifiable by consumers via QR code through the Soliq mobile app.