Tashkent, Uzbekistan (UzDaily.uz) — Excise tax reporting figures for oil and gas products sold to end consumers are now being generated automatically in Uzbekistan. The country plans to introduce proactive preparation of tax returns from 2027, the Tax Committee said.
The automatic generation of reporting figures for October is intended to simplify tax compliance and prevent errors in preparing returns.
Calculations are based on data from electronic invoices, receipts issued by online cash register systems, marketplace systems and import customs declarations. Information on products used for a company’s own needs and other transactions is accounted for through an interactive service on the my.soliq.uz portal.
To ensure accurate reporting, taxpayers must issue separate electronic invoices for each retail outlet, including facilities located at addresses other than the company’s registered address. The documents must specify the excise tax and the actual date on which goods are shipped or transferred.
The Tax Committee also recommends ensuring that the registered addresses of online cash registers match the actual locations of filling stations, correctly indicating retail outlet locations in marketplace receipts, and using the prescribed IKPU product codes and units of measurement — litres, tonnes or cubic metres.
If errors are identified in product volumes recorded in online cash register or marketplace receipts, taxpayers must make timely corrections. Applications for tax exemptions should be submitted through the Excise Tax Benefits Accounting module on the my.soliq.uz portal.
Under Article 292 of the Tax Code, excise tax returns must be submitted monthly, no later than the 10th day of the month following the reporting period. The deadline for submitting the October return is 10 November.
Taxpayers can check the data sources used to generate reporting figures through the Excise Tax Reporting Adjustments service on my.soliq.uz, in the module for calculating excise tax at fixed rates.
The transition to proactive reporting is based on Presidential Decree No. UP-95 dated 19 May 2026.
