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Uzbekistan E-Invoicing

Live & MandatoryLast verified 2026-05-19

All taxpayers must issue invoices through the centralised SoliqOnline platform in real-time JSON format with mandatory electronic signature.

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Key compliance facts

Standard

JSON (with mandatory electronic signature)

Authority

STC — State Tax Committee (Налоговый комитет) and Ministry for Development of ICT

Mandatory For

All VAT-registered taxpayers across B2B, B2G and B2C

Effective Date

Jan 1, 2020 (mandate) · Jan 1, 2026 (AI risk assessment layer)

About Uzbekistan E-Invoicing

E-invoicing in Uzbekistan, branded 'Uzasbo Faktura', has been mandatory since 1 January 2020 for all obligated taxpayers covering B2G, B2B and B2C transactions. The SoliqOnline platform centralises issuance, transmission, validation and archiving — invoices are inspected by the State Tax Committee in real time before they become legally valid. From January 2026 the system was upgraded with an AI-driven risk assessment layer that flags high-risk invoices (capped at 10% of taxpayer activity), and VAT credit is conditioned on the buyer's full payment being received.

Implementation Phases

  1. ✓

    Mandatory e-invoicing

    Jan 1, 2020

    All VAT-obligated taxpayers required to issue invoices via SoliqOnline.

  2. ◉

    AI-driven risk assessment

    Jan 1, 2026

    Automated risk-based scoring introduced; high-risk invoices capped at 10% of taxpayer total.

Key Compliance Facts

  • Real-time clearance via SoliqOnline platform
  • Format is JSON with mandatory electronic signature from STC
  • Buyer has 10 calendar days to accept or reject an invoice
  • Automatic central archiving — no separate retention requirement on taxpayers
  • Recipient VAT credit conditional on full settlement (2026 reform)

Frequently Asked Questions

Is e-invoicing mandatory in Uzbekistan?

All VAT-registered taxpayers across B2B, B2G and B2C. Status: Live & Mandatory.

Which authority regulates e-invoicing in Uzbekistan?

STC — State Tax Committee (Налоговый комитет) and Ministry for Development of ICT

What e-invoicing standard does Uzbekistan use?

JSON (with mandatory electronic signature)

What is the e-invoicing model in Uzbekistan?

Clearance (real-time)

When did Uzbekistan e-invoicing take effect?

Jan 1, 2020 (mandate) · Jan 1, 2026 (AI risk assessment layer)

Topics

clearancereal-time-reportingEurasiaAI-risk