Sales of Alcohol, Tobacco, and Pharmaceuticals via E-Invoices Allowed Only with a License

Tashkent, Uzbekistan (UzDaily.com) — From 1 January 2026, a new procedure for issuing electronic invoices (e-invoices) in Uzbekistan comes into force for the sale of goods in licensed activities, as well as for activities carried out on the basis of permits or notifications.

Under the new rules, e-invoices will only be issued after an automated verification confirms that the seller holds a valid license, permit, or notification. This verification will be conducted through the relevant information systems.

Specifically, the sale of alcohol, tobacco, pharmaceuticals, jewelry, and similar products will only be permitted for business entities that possess the required license or notification.

Enterprises without the necessary licenses or notifications are prohibited from selling these goods using electronic invoices.