New requirements established for the sale of marked products

The Tax Committee of Uzbekistan has explained the main requirements for selling goods with mandatory digital marking in retail. Marked products must be accepted with documents, the marking codes must be indicated in the electronic invoice, and the code must be scanned at the time of sale, UzDaily.uz reports.

A marked product must arrive at the retail outlet with documents confirming its purchase. The electronic invoice must indicate the marking codes corresponding to the product.

Products subject to mandatory marking are required to have a Data Matrix code obtained through the "Asl belgisi" information system. When selling the product, this code must be read using a 2D scanner, reflected on the cash register receipt, and the product must be withdrawn from circulation.

For manufacturers of water and soft drinks, the requirement to indicate marking codes in electronic invoices will enter into force on April 1, 2027.

Retail entities can deduct the expenses associated with purchasing devices for reading marking codes from their income tax or turnover tax until January 1, 2027. The benefit amount is limited to four times the base calculation value for each device.

Requirements have also been established for online cash registers and cash register software. If the marking code is not scanned or the system detects that the same code is repeated, the issuance of the receipt must be automatically blocked.

Starting July 1, 2026, when a marked product is sold, its code must be mandatorily reflected in the online cash receipt. The MXIK (IFPS) data related to the code will be generated automatically.

In case of product return, after issuing the return receipt, the marking code is automatically re-entered into circulation.

If the marking code of water and soft drinks is damaged, wholesale and retail enterprises can obtain a temporary code through the "Asl belgisi" system and sell the product with that code.