Every entrepreneur in Uzbekistan that receives cash revenue must use an online cash register or a virtual cash desk: each sale is documented with a fiscal receipt, and the receipt data goes to the tax authority through a fiscal data operator. From 1 January 2026 trading without a mandatory cash register, terminal or QR code, failing to issue a receipt, or refusing a QR payment carries a fine of UZS 5 million, and from 1 July 2026 trade and service companies must accept payments through the unified UzQR code. Below: who must use what, how the receipt works, which fines apply, and a checklist for retail and services.
Online cash registers in Uzbekistan: who must use them
According to the Tax Committee, all entrepreneurs with cash revenue must use an online cash register or a virtual cash desk. The rules are set by Cabinet of Ministers Resolution No. 943 of 23.11.2019. The business chooses the model, but only from devices included in the State Register. Devices outside the register cannot be used, nor can registers that do not print Unified Electronic National Catalogue codes (IKPU) on receipts or cannot connect to barcode scanners and the digital marking system.
Online cash register or virtual cash desk
- Online cash register — a device or hardware-software system with a fiscal module. The Tax Code defines cash register equipment as devices that record and store fiscal data, generate fiscal documents and transmit them to the tax authorities through a fiscal data operator.
- Virtual cash desk — a software solution from the same register, convenient for services, mobile sales and small outlets without a permanent till.
The choice depends on customer flow, the product range (marked goods require code scanning) and integration with your accounting software. A restaurant or shop accounting program does not issue fiscal receipts on its own; it must work together with an online cash register.
Fiscal receipts and the link to the tax authority
A fiscal receipt carries a fiscal mark and a QR code. The buyer can scan the QR code in the Soliq mobile app to register the receipt and check that the sale went through the tax system. That is why a non-fiscal receipt or one printed from software without a fiscal module quickly leads to complaints and inspections.
Receipt instead of an invoice
If the buyer paid in cash or by card and received an online cash register or virtual cash desk receipt, no e-invoice is issued: the receipt replaces it. VAT payers that buy goods with a corporate card can register such receipts in the taxpayer's personal account, include the purchases in the invoice register and claim the VAT by the 10th of the month following the purchase. More on invoices in our article on electronic invoices.
QR payments and UzQR in 2026
- Trade and service companies. Under Presidential Decree UP-246 of 10 December 2025, banks generate a unified QR code for them from 1 January 2026, and from 1 July 2026 accepting payments via UzQR is mandatory. Failure to use the unified QR code is treated as a breach of trade rules. The system is governed by Central Bank rules registered by the Ministry of Justice on 15 April 2026 under No. 3817.
- Individual entrepreneurs and the self-employed. From 1 January 2026 they use a QR code generated on a payment organisation's digital platform (Resolution PP-247 of 12 August 2025).
- Other QR codes. The Central Bank has clarified that businesses do not have to remove other services' QR codes.
Important: you may not use a terminal or QR code registered to another taxpayer. That is a separate offence with a large fine.
Fines for violations
| Violation | Sanction | Basis |
|---|---|---|
| Trading or providing services without mandatory cash register equipment, a terminal or a special QR code; not issuing a receipt; refusing payment via a terminal or QR code | UZS 5,000,000 | Tax Code Art. 221 (from 1 January 2026) |
| Using cash register equipment not registered with the tax authorities, or issuing receipts from it | UZS 7,000,000 | Tax Code Art. 221 |
| Using a terminal or QR code registered to another person | UZS 20,000,000 | Tax Code Art. 221 |
| Cash register equipment that does not meet technical requirements, or a breached service program | UZS 20,000,000 | Tax Code Art. 221 |
| Breach of requirements on fiscal marks or integration with tax authority information systems, or of digital marking rules | 2% of net revenue for the last reporting quarter; 20% for a repeat within one year | Tax Code Art. 227-1 |
In addition, unlawful changes to the fiscal memory software of a cash register are one of the forms of concealing the tax base (Tax Code Art. 223), fined at 20% of the concealed amount. During field tax inspections the authorities may check the use of cash registers and payment terminals and carry out timing observations. Our article on preparing for a tax inspection explains how to get ready.
Checklist for retail and services
- The cash register or virtual cash desk is selected from the State Register and registered with the tax authorities in your company's name.
- Every point of sale and every cashier has access to a register; mobile sales use a virtual cash desk.
- The product list has IKPU codes, units of measure and VAT rates; marked goods are scanned.
- A receipt is issued for every sale, including card and QR payments, not only cash.
- UzQR (for trade and service legal entities) or a payment-platform QR code (for entrepreneurs and the self-employed) is displayed at the till; terminals and QR codes are registered only to your company.
- There is a contract with a technical service centre, the register works and its software has not been altered.
- Daily revenue is reconciled across the register, terminals, QR payments and the bank statement; discrepancies are investigated at once.
- Sales without a receipt (for example, non-cash sales to companies) have e-invoices; sales to individuals without a receipt are included in the consolidated one-sided e-invoice by the 5th.
- Staff know what to do if the register fails, and the procedure is set out in an internal order.
How WealthWise helps
As part of our bookkeeping services we reconcile cash register, acquiring and QR payment data with the books and keep the IKPU catalogue and invoices in order. During a field inspection or timing observation we provide tax audit support; tax inspection support starts from UZS 3,900,000. Write to us via the contacts page.
Frequently asked questions
Does an individual entrepreneur have to use an online cash register?
Yes, if there is cash revenue: according to the Tax Committee, all entrepreneurs with cash revenue use an online cash register or virtual cash desk from the State Register. In addition, from 1 January 2026 entrepreneurs and the self-employed use a payment-platform QR code for electronic payments.
What is the fine for not issuing a receipt in 2026?
UZS 5,000,000 under Article 221 of the Tax Code. The same fine applies to trading without a mandatory cash register, terminal or QR code and to refusing a QR payment.
Is a receipt required for card or QR payments?
Yes. A fiscal receipt is issued for every sale regardless of the payment method. The online cash register or virtual cash desk receipt is what replaces an invoice in settlements with buyers.
Can I keep Payme, Click and other QR codes next to UzQR?
Yes. The Central Bank has clarified that with the arrival of UzQR businesses do not have to remove other services' QR codes.
Can receipts be issued from accounting software without a cash register?
No. Only online cash registers and virtual cash desks from the register issue fiscal receipts; accounting software must work together with them.
This information is current as of October 2026. Cash register and QR payment requirements and fine amounts may change, so check the current edition of the Tax Code or consult a specialist before making decisions.