- Electronic invoices are classified into “low” and “high” risk categories.
- A regulation has been approved to determine the risk level of electronic invoices and the procedure for paying VAT on related transactions.
- The risk level is assessed automatically based on specific criteria set by the Uzbekistan Tax Committee, and invoices are categorized accordingly.
- The share of high-risk invoices should not exceed 10% of the total invoices issued by VAT payers in a reporting period.
- The Tax Committee will maintain a centralized electronic register of invoices, considering their risk levels.
Source: kun.uz
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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