- From December 22, 2025, Uzbekistan launches a test mode for the automated “ESF Risk Level Assessment” system for taxpayers.
- No enforcement measures will be applied while the system is in test mode until January 1, 2026.
- For ESF with high risk, VAT amounts will be automatically credited after the tax is paid by the seller or buyer.
- Specialists answered related questions during an online seminar.
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.














