An electronic invoice (e-invoice, ESF, e-faktura) is a mandatory document for sales of goods and services in Uzbekistan: from 1 January 2026 legal entities, individual entrepreneurs and self-employed persons must issue one to buyers unless the sale is documented with a cash register receipt or another prescribed document. The e-invoice is issued on the day of shipment or service, and the buyer must accept or reject it within 10 calendar days. From 2026 every e-invoice receives a tax risk level, which determines how the buyer can claim the VAT credit.
Electronic invoices in Uzbekistan in 2026: who must issue them
The obligation is set out in Article 47 of the Tax Code (as amended by Law ZRU-1108, in force from 1 January 2026). As a rule, an invoice is issued electronically in the e-invoice information system. The buyer may claim VAT only on invoices accepted in electronic form.
An invoice is not required where:
- the buyer paid in cash or by bank card and received an online cash register or virtual cash desk receipt;
- a customs declaration has been filed for exported goods;
- a travel ticket, including an electronic one, has been sold;
- a banking transaction is documented by a statement of the client's account.
If sales were made without e-invoices (for example, to individuals), the seller generates one consolidated one-sided e-invoice for the month by the 5th of the following month, dated the last day of the month of sale. Sales covered by a cash register or virtual cash desk receipt are excluded. The link with cash registers is covered in our article on online cash registers.
E-invoice operators
E-invoices are sent through operators of the e-invoice system. The Tax Committee publishes the list on its gov.uz page; it includes, for example, Didox (didox.uz), Faktura.uz, Soliq-Servis (soliqservis.uz), E-invoice (e-invoice.uz), Hujjat.uz and others. Documents pass between different operators through roaming, so counterparties can use different systems. The e-invoice is signed with the electronic digital signature of the director or a person authorised by power of attorney.
Mandatory e-invoice fields
The Regulation on invoices (Cabinet of Ministers Resolution No. 489 of 14.08.2020) requires:
- the invoice serial number;
- the number and date of the contract or shipping document;
- the date of sale;
- the name, address, taxpayer ID (INN), bank account and bank code (MFO) of the seller and the buyer;
- the VAT payer registration code;
- for each line: name, identification code under the Unified Electronic National Catalogue of goods (IKPU), barcode, unit of measure, quantity, price, value, VAT rate and amount, total including VAT.
Sellers that are not VAT payers mark the invoice "Without VAT". For goods subject to mandatory digital marking, an e-invoice cannot be issued without marking codes (a rule added in January 2026), and for licensed goods the system has checked since July 2026 that the seller holds a valid licence or permit. Amounts are stated in soums, rounded to two decimals.
Deadlines for issuing and accepting
| Situation | Deadline |
|---|---|
| Ordinary shipment of goods or provision of services | On the calendar date of shipment (service) |
| Electricity, heat, water, gas, utilities, telecoms, rail transport, freight forwarding | One e-invoice per month dated the last day of the month, issued by the 10th of the following month |
| Long-term contracts (construction, etc.) without monthly hand-over of work | Monthly, dated the last day of the month, by the 10th of the following month |
| Consolidated one-sided e-invoice for sales without invoices | By the 5th of the following month |
| Acceptance or rejection by the buyer | 10 calendar days; 1 calendar day for digitally marked goods |
| E-invoice system failure (confirmed by the operator) | Paper invoice, then entry into the system within 5 days after the failure is fixed |
If the buyer neither accepts nor rejects an e-invoice in time, it is deemed accepted. If the last day of a deadline falls on a day off or non-working day, it moves to the next working day. A rejection must state the reason.
Correcting and cancelling e-invoices
Additional invoice
Issued when the value of a supply changes: full or partial return of goods, refusal of services, a change in price or quantity under the deal terms, or a discount. The additional e-invoice is issued on the date of that event, refers to the original document and is accepted by the buyer. It can be issued within one year of the original invoice date, or within the warranty period for goods with a warranty.
Corrected invoice
If an error changed the tax base or the document needs amendments, the original e-invoice is cancelled and replaced by a corrected one with the same number and date and a correction mark. It can be issued within the limitation period under Article 88 of the Tax Code. If the correction affects returns already filed, an amended return is submitted for that period, for example for VAT (see our VAT guide).
E-invoice risk levels and the VAT credit
From 1 January 2026 the Tax Committee automatically assesses the risk of every e-invoice when it is created (Presidential Decree UP-153 of 4 September 2025). If a supplier shows signs of elevated risk, the buyer sees its status before the deal. Since 2026 the VAT return has a separate line for the VAT amount on high-risk e-invoices.
What this means for the credit (Article 266-1 of the Tax Code, from 1 January 2026):
- if an e-invoice is classified as high risk, the buyer may pay the VAT on that deal to the budget itself as a tax agent in order to claim the credit;
- that VAT is credited in the period in which the agent paid it; if payment is made before the filing deadline for the invoice's period, it is credited in the period of the invoice date;
- a supplier whose e-invoices are rated high risk does not lose the right to credit its own input VAT;
- for low-risk e-invoices, the tax authority may cancel the credit if there is evidence of a sham deal, except where the buyer paid the VAT as an agent.
The procedure for setting risk levels is approved by the Cabinet of Ministers. The Tax Committee has also stated that high-risk e-invoices should not exceed 10% of all e-invoices in a reporting period. Practice is still developing, so it is best to check a supplier before paying.
Common mistakes
- Backdated e-invoices at month-end. An invoice is issued on the shipment date, not when someone remembers it.
- Wrong IKPU code or unit of measure. Catalogue errors complicate the buyer's credit and stock reconciliation.
- Missed incoming e-invoices. After 10 days the document is deemed accepted, even if the goods never arrived.
- VAT shown by a non-VAT payer. The fine is 20% of the VAT shown on the invoice, and that VAT must be paid to the budget (Article 225 of the Tax Code).
- Discounts and returns without an additional e-invoice. Without it, neither the seller's tax base nor the buyer's credit changes.
- Working with a high-risk supplier without checks. The supplier's status is visible in advance and should inform the choice of counterparty.
Keeping e-invoices in order
Daily monitoring of incoming documents, matching e-invoices to contracts and stock, and timely corrections are part of bookkeeping services at WealthWise. If you need a VAT risk review or help with high-risk suppliers, add tax advisory. You can discuss your situation via the contacts page.
Frequently asked questions
How many days does the buyer have to accept an e-invoice?
10 calendar days, or one calendar day for goods subject to mandatory digital marking. If the buyer neither accepts nor rejects the document in time, it is deemed accepted.
Do I need an e-invoice for cash sales?
No, if the buyer received an online cash register or virtual cash desk receipt: that receipt replaces the invoice. If no receipt was issued, a consolidated one-sided e-invoice is generated for the month.
What is the difference between an additional and a corrected e-invoice?
An additional e-invoice is issued when the value of a supply changes (return, discount, price or quantity change), within one year of the original document. A corrected e-invoice replaces an erroneous one: the original is cancelled and the new one keeps the same number and date.
Can I claim VAT on a high-risk e-invoice?
Yes, through the Article 266-1 mechanism: the buyer may pay the VAT on that deal to the budget as a tax agent and claim it in the period of payment.
Which operator should I use for e-invoices?
Any operator on the Tax Committee's list. Roaming works between operators, so your choice does not limit exchange with counterparties.
This information is current as of October 2026. The Regulation on invoices and the risk assessment procedure keep changing, so check the current edition or consult a specialist before acting.