Tax Committee Launches Pilot Risk Assessment System for Electronic Invoices

Tashkent, Uzbekistan (UzDaily.com) — The Tax Committee of the Republic of Uzbekistan will launch a pilot mode of a new information-analytical system on 22 December 2025, aimed at improving tax administration.

The system assesses risk levels for electronic invoices (e-invoices) to enhance transparency, fairness, and efficiency in tax control.

Previously, the system was tested by tax authorities in a trial mode since July 2025. It automatically analyzes each generated e-invoice and assigns a risk level at the time of creation: a red indicator for high risk and a green indicator for low risk.

Until 1 January 2026, the system will operate exclusively in test mode, and no enforcement actions will be taken against taxpayers. This phase is intended to study the system’s operation and further refine it.

The new system is not an indicator of the tax gap and differs from it by automatically evaluating an individual e-invoice between two enterprises without human involvement, rather than assessing the entire chain of operations.

According to the Tax Committee, no more than 10% of e-invoices nationwide may be classified as high risk. The evaluation is carried out in real time.

For e-invoices flagged as high risk, the VAT amount is automatically accepted for credit after the tax is paid to the budget by either the seller or the buyer.

The new mechanism is designed to reduce administrative burdens on businesses, minimize errors, and accelerate interaction with tax authorities, ensuring more transparent and efficient tax administration.