Uzbekistan
Live since January 2020
Mandate Overview
The mandate
Uzbekistan's State Tax Committee (Davlat Soliq Qoʻmitasi) operates a mandatory electronic invoicing system through the Soliq.uz tax authority platform, in force since January 1, 2020 for all legal entities. Every invoice must be issued in structured XML, transmitted in real time to the State Tax Committee for clearance, and routed to the buyer through the platform. The mandate was anchored in Cabinet of Ministers Resolution No. 522 (2019) and the Tax Code reforms, and it applies regardless of VAT registration — covering VAT, non-VAT, and exempt transactions issued by legal entities. Paper invoices are not legally valid for in-scope transactions.
Timeline
Key milestones
Cabinet of Ministers Resolution No. 522 establishes electronic invoicing framework
Mandatory electronic invoicing for all legal entities through Soliq.uz
Platform modernization with extended API integration paths
Updated technical specifications and tighter clearance deadlines
Flowie Coverage
How Flowie supports Uzbekistan
Flowie generates Uzbek electronic invoice XML ready for Soliq.uz submission. Local certified service provider partnerships and electronic digital signature certificates are typically required for full transmission.
FAQ
Common questions
Is e-invoicing mandatory in Uzbekistan?
Does the mandate apply to individual entrepreneurs?
Ready for Uzbekistan?
Flowie keeps you compliant, automatically.