Uzbekistan Launches New Automated Risk Assessment System for E-Invoices and VAT Administration

• Uzbekistan is introducing a new information-analytical system to improve tax administration, focusing on electronic invoices (ЭСФ).
• The system automatically assigns a risk level (red for high, green for low) to each electronic invoice at creation.
• From December 22, 2025, the system will operate in test mode for taxpayers, with no enforcement actions until January 1, 2026.
• The system evaluates individual invoices in real time, not the entire transaction chain, and is different from the previous “tax gap” indicator.
• No more than 10% of invoices will be classified as high risk; for these, VAT credits are allowed only after the tax is paid to the budget.

Source: facebook.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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