- Uzbekistan’s Tax Authority launched an AI-powered tool to assess VAT risk in electronic invoices, categorizing them as low, medium, or high risk.
- The system aims to increase tax collection, penalize non-compliant suppliers, and alert buyers about risky sellers.
- No more than 10% of a taxpayer’s invoices can be labeled high risk in a reporting period.
- From January 1, 2026, buyers can only claim VAT credits on high-risk invoices after the tax is remitted, and buyers may act as tax agents to secure credits.
- The initiative aligns with global trends of using AI to close VAT gaps and improve tax compliance.
Source: 1stopvat.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.
Latest Posts in "Uzbekistan"
- Tax Calendar: Key Tax Reporting and Payment Deadlines for January and February 2026 in Uzbekistan
- In January, 0.3% of Taxpayers Underwent Desk Audits, Revealing 2.4 Trillion Soum Discrepancies
- Uzbekistan to Launch Automated VAT Refund System as Part of Tax Reforms by 2030
- Automated Risk-Based E-Invoice and VAT Accounting System Introduced from January 2026
- Uzbekistan Pilots Real-Time E-Invoice Risk Scoring, Pioneering Digital Tax Compliance Transformation
