Uzbekistan introduces automated risk-based evaluation system for e-invoices

Tashkent, Uzbekistan (UzDaily.com) — Uzbekistan is implementing an automated system to analyze electronic invoices (e-invoices) based on risk levels, the chairman of the Tax Committee, Sherzod Kudbiev, announced.

According to him, more than 3.5 million invoices are generated monthly in the country, of which around 350,000 undergo risk assessment. At the initial stage, about 10% of documents are checked.

High-risk invoices are marked in red. If a taxpayer accepts such an invoice, the VAT charged under it is not eligible for deduction. However, if the full tax amount is paid into the state budget, the invoice automatically receives green status.

The new system is expected to strengthen control over tax compliance and minimize the risks of unlawful VAT deductions.