Timely Completion of Electronic Invoices Required for Goods and Services with Compliance and Penalties

Summary of E-Invoicing Regulations in Uzbekistan

Mandatory E-Invoicing Implementation: E-invoicing (EHF) has been mandatory in Uzbekistan since January 1, 2020, for business-to-business (B2B) and business-to-government (B2G) transactions, requiring the issuance of EHF on the date goods are delivered or services are provided, as per Cabinet Resolution No. 522.
New Issuance Deadline for Specific Sectors: Following Resolution No. 168, effective March 18, 2025, EHF must now be issued by the 10th day of the month following the sale for certain sectors, such as utilities and railway transport, allowing for a standardized timeline for invoicing.
Corrections and Compliance Requirements: If there are changes to the value or quantity of sold goods after an EHF has been issued, taxpayers must provide corrected or additional EHFs and update their tax returns accordingly. Non-compliance with these requirements may lead to penalties for inconsistencies between EHFs and tax filings.

Uzbekistan updates the mandatory e-invoicing obligations

E-Invoicing Mandate: Mandatory electronic invoicing (EHF) has been in effect in Uzbekistan since January 1, 2020, for Business-to-Business (B2B) and Business-to-Government (B2G) transactions, as established by the Cabinet of Ministers’ Resolution No. 522.
New Submission Deadline: As per the recent Resolution No. 168, effective March 18, 2025, EHF must now be issued by the 10th day of the month following the sale of goods or services in specific sectors, such as utilities and railway transport.
Correction and Compliance Requirements: If there are changes in the value or quantity of goods after an EHF is issued, taxpayers must provide corrected or additional EHF and amend their tax returns accordingly. Inconsistencies between EHFs and tax filings may lead to penalties

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Electronic invoices must be completed on time
EHF should be issued on the calendar date when goods are delivered or services are provided
For certain services like electricity, heating, water, gas, and communication, EHF is issued once at the end of the calendar month
The total volume of goods or services delivered during the month is reported by the 10th of the following month
If the value of the realized product changes, additional or corrected EHF can be submitted
Necessary adjustments must be made to tax reports if the tax amount changes
Taxpayers are advised to maintain accurate tax reports according to legal requirements
Failure to comply may result in penalties as per legal regulations
Businesses receive 10 points in the stability rating for issuing EHFs on time

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