Uzbekistan Pilots Real-Time Risk Assessment for Mandatory E-Invoicing Under Uzasbo Faktura System

• Uzbekistan has operated mandatory e-invoicing (Uzasbo Faktura) since 2020 for all B2G, B2B, and B2C transactions via a centralized state platform.
• A new pilot system will introduce real-time, automated risk scoring for each electronic invoice, using green/red indicators for low/high risk.
• The pilot runs from December 2025 to January 2026 with no enforcement actions, aiming to test and calibrate the system.
• Only about 10% of invoices are expected to be flagged as high risk; flagged invoices do not lose VAT credit automatically, but VAT is creditable once paid.
• The pilot is a step toward more advanced, data-driven VAT controls, balancing tax enforcement with business facilitation.

Source: vatcalc.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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