Uzbekistan Pilots Real-Time E-Invoice Risk Scoring, Pioneering Digital Tax Compliance Transformation

• Uzbekistan has launched a real-time, automated risk assessment system for electronic invoices to enhance VAT compliance and transparency.
• The system assigns risk levels to each invoice; high-risk invoices are ineligible for VAT credit until the tax is paid, while low-risk invoices proceed normally.
• The platform uses complex criteria, including compliance history and economic indicators, and integrates data from multiple government sources.
• This initiative marks a shift from periodic audits to continuous, data-driven tax supervision, allowing earlier intervention and more efficient enforcement.
• Uzbekistan’s approach is among the most advanced globally, embedding automated risk scoring directly into the e-invoicing process.

Source: sharedserviceslink.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.

---

---