Uzbekistan stage-by-stage introduces electronic invoices (EI). The process started in 2018 and remained voluntary until 1 January  2020. According to the legislation, for more than six months the use of invoices in electronic form in mutual settlements is mandatory for all economic entities.

As of 23 July, 270,153 business entities use the EI, which generated 10,599,337 electronic invoices. The number of EI users in Tashkent has significantly increased - 60 323 (+15 915, compared to 4 June), Tashkent region - 23 705, Surkhandarya region - 21 101, Kashkadarya region - 18 795, Samarkand region - 17 498, Fergana region - 17 493 units of business entities. Stable indicators for Syrdarya region - 11 438 and Karakalpakstan - 11 795 EI users.

By ignoring the shift to electronic invoices, taxpayers face avoidable issues. For example, if an invoice is electronically confirmed by two parties to the transaction, the buyer and the seller, then the reports are identical to each other. Therefore, the risk of breaking the VAT chain is excluded. Often these facts are revealed by the tax service, after which a request is sent to provide a basis for offset.

The complete transition of the enterprise to the EI speaks of a conscientious attitude towards the payment of taxes and does not raise questions from the State Tax Service authorities about the legality of offset, not being reflected in the sales registers on invoices after submitting reports, and others. That will prevent the receipt of requirements and notifications related to a desk audit.

EI is a full-fledged document that contains the same details and data as its paper counterpart. But when forming and signing an ESP, additional time costs are not required (for a delivery person or a courier to distant partners). The savings in paper and transport costs are evident. Instead of two or three days, you have ten minutes at your disposal. Moreover, an electronic invoice can be issued at any time and at any address. Also, do not forget about security - it is much easier to save electronic data and fix the error.

There are 106 130 VAT payers in Uzbekistan today. Of these, 95,033 subjects or 90% completely switched to EI. Since the beginning of the year, they have formed 9 782 208 electronic invoices.

There are 16 operators of electronic invoices in the republic. Taxpayers have the right to freely choose the EI operator of their own free will.