Starting in early 2026, a new rule for small businesses will take effect in Uzbekistan: sole proprietors and self-employed individuals must have an official QR code to accept payments. This was reported by upl.uzreports.
Under the updated rules, a single QR code for cashless payments will be mandatory. It must be generated only via certified digital services and the official platforms of payment systems. The measure aims to legalize income and simplify reporting.
Tax oversight will become stricter: if an inspection finds no working QR code, it will be treated as operating without a cash register or terminal. In such cases, a fine of 5 million soums will be applied.
Those trying to bypass the rule will face even harsher penalties: using a QR code registered in another person’s name will result in a 20 million soum fine.
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