Electronic invoices (e-invoices): who issues them and when
Legal entities, sole proprietors and the self-employed issue e-invoices to buyers; if the buyer does not respond within 10 calendar days, the invoice is deemed accepted.
For information only. This is not tax advice — check the source before an important decision.
Law as of Oct 17, 2026
Who issues
A legal entity, sole proprietor or self-employed person must issue an invoice to the buyer, as a rule electronically (Tax Code, article 47). Turnover tax payers also issue invoices and keep purchase and sales books.
When it is not required
If a receipt from an online till or virtual till is issued for a cash or card payment, an e-invoice is not required (Regulation of Cabinet Resolution No. 489, clause 3).
Required details
Contract number and date, delivery date, the parties' names and taxpayer numbers, and for each item the IKPU (MXIK) product code, unit, quantity, price, VAT rate (or "without VAT") and amount. IKPU is a 17-digit code; catalogue: tasnif.soliq.uz.
What the buyer does
The buyer accepts the e-invoice or rejects it with a reason within 10 calendar days (1 day for labelled goods). If the buyer does not respond, it is deemed accepted (Regulation No. 489, clause 63). Do not ignore incoming e-invoices.
Correcting mistakes
- Returns, price or quantity changes, discounts — an additional e-invoice, within 1 year of the original.
- A wrong detail — the original is cancelled and a corrected e-invoice is issued with the same number and date.
Penalties
- Wrong IKPU code — 1 % of the stated value (Tax Code, article 223).
- Showing VAT on an e-invoice when not a VAT payer — 20 % of the VAT shown plus paying that VAT (Tax Code, article 225).