Electronic invoicing guide
Uzbekistan
Digital reporting requirements
Centralized
Obligatory
Mandatory for B2B, B2C, B2G for sending and receiving.
• Businesses in Uzbekistan with an annual turnover of more than 1 billion Uzbekistani soms (approximately $100,000 USD).
• Smaller businesses can voluntarily adopt e-invoicing if they choose to do so.
Authority
Ministry for Development of Information Technologies and Communications & The State Tax Committee (Налоговый комитет при Кабинете Министров Республики Узбекистан)
Platform
SoliqOnline
Format
JSON
Storage time
Not mandatory. Currently, the central platform automatically stores the documents.
Reporting and processes
Registration: Businesses must register on the SoliqOnline platform and obtain an electronic signature (e-signature)
from the State Tax Committee.
Creation of E-Invoices: Once registered, businesses can create e-invoices using the SoliqOnline platform. The platform allows businesses to generate invoices in a standardized electronic format, which can be sent to customers via email or other electronic means.
Verification and Approval: Once the customer receives the e-invoice, they must verify and approve it through the SoliqOnline platform. The customer can either approve the invoice or request corrections or modifications.
Payment: After the invoice is approved, payment can be made through the SoliqOnline platform or other payment systems. Recordkeeping: All e-invoices generated and received through the SoliqOnline platform are automatically recorded and stored in the system. While archiving e-invoices is not mandatory, businesses are encouraged to keep records for compliance purposes.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
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