The press service of Uzbekistan’s Tax Committee published an important reminder for entrepreneurs. It emphasized that using online cash registers and virtual cash register systems is mandatory for retail trade and services involving cash payments from the public. This was reported by upl.uzreports.
According to the committee, regardless of whether the purchase is paid via a payment terminal or in cash, the customer must be issued a receipt containing a QR code and a fiscal mark. It was also specifically noted that using payment terminals registered in another person’s name is strictly prohibited.
When payments from the public are accepted through electronic payment systems or e-commerce platforms (marketplaces), an electronic fiscal receipt must be provided to the buyer.
If the requirements are violated, fines are applied under Article 221 of the Tax Code: trading or providing services without a cash register and settlement terminal where they are mandatory, as well as failing to issue required documents (receipt, coupon, check and equivalent documents) and refusing to accept payment via a terminal — 5 million soums.
In addition, a fine of 7 million soums is set for trading or providing services using a cash register or settlement terminal that is not registered with the tax authorities, or for cases where the buyer is not provided with the relevant receipt (or an equivalent document).
The committee warns that if a taxpayer uses terminals registered in someone else’s name, or uses cash register equipment that does not meet technical requirements or has faulty service software, the fine will amount to 20 million soums.
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