Tax Committee Explains Rules for Selling Labelled Goods

Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan’s Tax Committee has explained the main requirements for selling labelled goods in retail trade. The rules include having documents confirming the receipt of goods, indicating labelling codes in electronic invoices, scanning the codes at the point of sale and reflecting them in cash receipts.

Labelled goods must be supplied to a retail organisation with documents confirming their purchase. The electronic invoice (ESF) for purchased labelled products must contain the relevant labelling codes.

For manufacturers of water and soft drinks, the requirement to indicate labelling codes in electronic invoices will take effect on 1 April 2027.

All products subject to mandatory labelling must carry a Data Matrix code obtained through the Asl belgisi information system. At the point of sale, the code must be scanned using a 2D scanner, reflected in the cash receipt and removed from circulation.

Until 1 January 2027, retail businesses may reduce their profit tax or turnover tax by expenses related to purchasing devices used to scan labelling codes. The benefit is limited to four basic calculated values per device. The relevant provision was established by Resolution PQ-203 dated 30 May 2024.

For entrepreneurs providing hotel and catering services, purchased alcoholic beverages, beer and tobacco products, as well as water and soft drinks, are considered sold for final consumption. This was established by Decree PF-100 dated 26 May 2026.

Separate requirements apply to online cash registers and cash register software. They must have a mechanism to automatically block the issuance of a receipt if the labelling code has not been scanned or if the system detects a duplicate code.

From 1 July 2026, the labelling code must be reflected in the online cash register receipt when selling labelled products. Information related to the code concerning the MXIK must be generated automatically. The requirement was established by Cabinet of Ministers Resolution No. 23 dated 23 January 2026.

When goods are returned, the labelling code is automatically restored in circulation after a return receipt is issued in accordance with the established procedure.

A separate procedure applies to damaged labelling codes on water and soft drinks. Wholesale and retail businesses may obtain a temporary code through the Asl belgisi information system and sell the product using that code.

The Tax Committee also reminded businesses that, in addition to the rules listed above, they must comply with additional requirements established by legislation for specific types of activities and categories of goods.

For prompt assistance with digital labelling issues, taxpayers can contact the authorised inspection through the Digital Labelling Operations service in the taxpayer’s personal account.

The committee stressed that compliance with the established requirements is necessary to ensure proper tracking of labelled products, protect consumer rights, prevent illegal trade and improve the transparency of commercial transactions.