Digital marking: new rules
30.08.2025
According to the Resolution of the President of the Republic of Uzbekistan "On additional measures to improve the efficiency of the mandatory digital marking system" (RP-190 from 23.05.2025), from September 1, 2025:
(a) in the risk analysis system, cases of violation of the rules of mandatory digital marking are the basis for assessing the level of tax risk as “high”;
(b) when selling products subject to mandatory digital marking, the issuance of an electronic invoice without applying the marking code is not permitted;
(c) when selling at retail products subject to mandatory digital marking:
- the cash receipt of the online cash register equipment is generated after entering the marking code;
- when entering a previously used marking code, the generation of a cash receipt for online cash register equipment is not permitted.
We will keep you informed about further changes
We will keep you informed about further changes