Automated Risk-Based E-Invoice and VAT Accounting System Introduced from January 2026

• From January 1, 2026, an automated real-time system will analyze electronic invoices (EHF) for VAT (QQS) based on risk levels.
• High-risk EHFs must not exceed 10% of total EHFs in a reporting period; VAT is credited only after full payment to the budget.
• Taxpayers can lower the risk level of an EHF by making full payment via their personal account on my3.soliq.uz.
• In January 2026, 1,041 EHFs worth 213.4 billion UZS were classified as high-risk; 49 companies paid 4.6 billion UZS VAT to reduce risk on 122 EHFs.
• The system aims to increase transparency and strengthen tax discipline in VAT accounting.

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.

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