Online tills and fiscal receipts
Register an online or virtual till before taking money from customers; trading without a till is a UZS 5 million penalty.
For information only. This is not tax advice — check the source before an important decision.
Law as of Oct 17, 2026
Who needs one
A business that takes money from the public must register an online till or virtual till with the tax authority before it starts taking payments (Cabinet Resolution No. 943, annex 1, clause 16).
QR codes
- Sole proprietors and the self-employed — from 1 January 2026 a special QR code generated on the digital platform is mandatory (PP-247, clause 7).
- Legal entities — from 1 July 2026 accepting payment through the bank-issued unified QR is mandatory (UP-246, clause 3).
Receipt
The receipt carries a QR code to verify it. You can check a receipt at ofd.soliq.uz.
Cashless-only payments
From 1 April 2026 some payments must be cashless: alcohol and tobacco, fuel, real estate, vehicles up to 10 years old, and goods worth more than 400 BCA (UZS 176,000,000) (UP-246, clause 2; threshold from 2026-08-28 as amended by UP-175).
Penalties (Tax Code, article 221)
- Trading without a till, terminal or QR code, or not issuing a receipt — UZS 5 million (first time — an official warning and 3 days to fix it).
- An unregistered till — UZS 7 million.
- Using another person's terminal or QR — UZS 20 million.
- A till that does not meet requirements — UZS 20 million.