Electronic invoicing in Uzbekistan

Mandate

Electronic invoicing has been mandatory in Uzbekistan since January 1, 2020, for all obligated taxpayers, covering transactions with the government (B2G), between companies (B2B), and with final consumers (B2C). Consequently, virtually all companies must issue their invoices electronically through the authorized SoliqOnline system.

Invoice format

The technical format used for Uzbek electronic invoices is JSON (JavaScript Object Notation). This structured data format allows invoice information (issuer, recipient, items, taxes, totals, etc.) to be represented in a standardized way that can be read by IT systems.

Electronic signatura

Each electronic invoice must be digitally signed by the issuer using a recognized electronic signature certificate. The use of the electronic signature is mandatory by law, ensuring the authenticity and integrity of the documents. To meet this requirement, taxpayers must obtain a digital certificate (electronic signature) issued by the State Tax Committee and register it in the SoliqOnline platform.

Archiving

Uzbekistan does not require taxpayers to keep an additional paper archive of their invoices, since the central SoliqOnline system automatically records and preserves all electronic invoices issued and received.

Tax control

The Uzbek electronic invoicing scheme operates under a real-time clearance model. All invoices must be issued through the SoliqOnline platform, where they are validated by the State Tax Committee before being considered legal and final. This means that the tax authority inspects each invoice at the time of issuance.

The platform automatically verifies the data and structure of the document.

How it Works

The process of issuing and managing an electronic invoice in Uzbekistan through SoliqOnline can be summarized as follows:

1. Invoice creation: The issuer creates the invoice in their system (ERP or SoliqOnline portal), in JSON format.
2. Digital signature: The invoice is electronically signed by the issuer with an official digital certificate.
3. Submission to SoliqOnline: The signed invoice is sent to the central SoliqOnline platform, either directly or via authorized software.
4. Validation by the tax authority: The system automatically verifies that the invoice meets fiscal and technical requirements.
5. Delivery to the recipient: If valid, SoliqOnline registers and delivers the invoice to the buyer through their inbox in the platform.
6. Buyer confirmation: The recipient has 10 days to accept or reject the invoice online.
7. Automatic archiving: Once accepted, the invoice is automatically archived in SoliqOnline, accessible to both parties and to the tax authority.