Uzbekistan: the ESF electronic invoice and the soliq.uz ecosystem

Uzbekistan moved early — and deeply — into mandatory e-invoicing. At its core sits the electronic VAT invoice, the elektron schyot-faktura (Uzbek elektron hisob-faktura, Russian электронный счёт-фактура, abbreviated ESF). Voluntary from 1 July 2019, it became mandatory for all VAT payers on 1 January 2020. The system runs on the soliq.uz tax platform, operated by the State Tax Committee under the Cabinet of Ministers, through accredited EDO operators (Didox, Faktura.uz, Soliqservis…) and a mandatory EDS digital signature (ЭЦП). The invoice is one pillar of a broader digital edifice: online cash registers and mandatory digital product marking (ASL BELGISI).

Context & legal framework

Uzbekistan launched a rapid tax-digitalization drive from 2019, as part of VAT reform and the fight against the shadow economy. The centerpiece is the electronic VAT invoice — ESF (elektron schyot-faktura): a structured electronic document with the same legal force as a paper invoice, and a precondition for VAT input deduction.

• Regulator: the State Tax Committee of the Republic of Uzbekistan (Uzbek Soliq qo'mitasi), under the Cabinet of Ministers. The Ministry for the Development of Information Technologies and Communications co-governs the digital infrastructure.
• Scope: all VAT payers — and more broadly commercial entities — must issue and receive invoices electronically. B2B and B2G transactions are covered by the ESF; B2C is mainly captured by online cash registers (fiscal receipts).
• VAT threshold: liability depends on a turnover threshold raised over successive reforms; the mandatory VAT-registration threshold was raised again effective 1 June 2026. Confirm the threshold applicable to your period.
• Signature: every ESF must carry a valid EDS digital signature (ЭЦП / ECP) issued within the tax system; without the issuer's valid signature (and the recipient's acceptance) the invoice is void.

The framework dovetails with two companion building blocks: online cash registers that stream receipts in real time to the State Tax Committee, and mandatory digital marking — ASL BELGISI for certain goods categories (see dedicated sections).

Regulatory timeline

Decree numbers and dates are indicative; some exact titles (PKM/UP) should be confirmed against official texts (lex.uz, soliq.uz).

Format & technical schema

The ESF is a document structured in JSON, designed to be generated by an ERP/accounting system or directly in the portal, then EDS-signed and transmitted via an EDO operator or the tax-system API. The model comprises a header (parties, INN/PINFL, reference contract), item lines (with the MXIK national goods/services classification code and, where applicable, the ASL BELGISI marking code), and a VAT block.

• Identifiers: INN (legal-entity tax ID) or PINFL (personal ID), sometimes a dedicated VAT number.
• Underlying contract: the invoice relies on a pre-registered contract on the portal — a common prerequisite.
• Classification: mandatory MXIK / IKPU code per line; linkage to marking for affected goods.
• Signature: issuer's EDS (ЭЦП) and the recipient's signed acceptance.

Simplified, illustrative ESF payload (real field names vary by operator / soliq API):

{
  "facturadoc": {
    "facturatype": 0,
    "factura_id": "a1b2c3d4-0001-2026",
    "factura_date": "2026-06-23",
    "contract": { "contract_no": "DG-2026/118", "contract_date": "2026-01-15" },
    "seller": { "name": "OOO TASHKENT TRADE", "inn": "301234567", "vat_reg": "3012345670001" },
    "buyer":  { "name": "OOO SAMARKAND LOGISTIKA", "inn": "305987654" },
    "items": [
      {
        "ordno": 1,
        "name": "Ceramic tile 30x30",
        "catalog_code": "08123456789012",
        "marking_code": null,
        "measure_id": "796",
        "count": 500,
        "price": 18500.00,
        "deliverysum": 9250000.00,
        "vatrate": 12,
        "vatsum": 1110000.00,
        "deliverysumwithvat": 10360000.00
      }
    ],
    "currency": "UZS"
  },
  "signature": { "type": "EDS", "signer_inn": "301234567" }
}

The catalog_code maps to the MXIK / IKPU code and marking_code to the ASL BELGISI code where marking is required. The standard VAT rate is 12% (since 2023). The currency is the Uzbek soum (UZS).

Transmission flow

An ESF's lifecycle follows a continuous-control (clearance) model: the tax authority validates the invoice in near real time, and the recipient must accept it.

1. Registration & certificate: the entity registers in the soliq.uz ecosystem and obtains an EDS (ЭЦП e-signature key).
2. Contract: the underlying commercial contract is registered on the portal; the invoice references it.
3. Issuance: the issuer creates the ESF (ERP → API, or portal/operator entry), EDS-signs it and transmits it via an EDO operator.
4. Operators & roaming: electronic document-management (EDO) operators — Didox, Faktura.uz, Soliqservis, etc. — route the invoice. When issuer and recipient use different operators, interoperability runs through roaming, with operators registered on the rouming.uz platform.
5. Validation & acceptance: the State Tax Committee system checks the invoice; the recipient accepts (and signs) it on the platform. A rejected/unaccepted invoice does not confer the right to VAT deduction.
6. Retention: EDO operators retain ESFs for at least 5 years; roaming operators for 10 years. Archiving is handled within the system.

In parallel, for consumer sales, online cash registers issue fiscal receipts streamed in real time to the State Tax Committee; for marked goods, the ASL BELGISI code is scanned and reported.

Validation & compliance

• Mandatory signature: without a valid issuer EDS — and recipient acceptance — the ESF has no legal force and confers no VAT deduction.
• Code consistency: correct MXIK / IKPU code per line; for marked goods the ASL BELGISI marking code must be present and valid (Data Matrix: GTIN + serial number + verification key).
• Contract linkage: an invoice without a pre-registered contract may be rejected.
• Issuance deadlines: as a rule the ESF accompanies the transaction; some sectors have specific deadlines (e.g. PKM-168/2025: issue by the 10th of the following month for utilities and rail).
• ESF ↔ register ↔ marking consistency: invoice, receipt and marking flows must reconcile; discrepancies trigger audits.
• Retention: although operators archive (5/10 years), the taxpayer remains responsible for the availability of its records.

Common pitfalls

• Confusing ESF and cash receipt: the ESF covers B2B/B2G; B2C goes through the online register. These are distinct, cumulative obligations.
• Forgetting the recipient's EDS: the invoice is final only once accepted and signed by the buyer — not merely issued.
• Unregistered contract: issuing an invoice without a pre-registered contract on the portal triggers rejections.
• Wrong MXIK / marking code: an incorrect catalog code or a missing ASL BELGISI code on a marked good blocks the invoice and the sale.
• Cross-operator interoperability: issuer and recipient on different EDO operators — verify roaming support (rouming.uz).
• Expired EDS certificate: keys have a validity period; an expired certificate halts issuance.
• Language & transliteration: Uzbek (Latin/Cyrillic) and Russian coexist; keep labels and identifiers (INN/PINFL) consistent.
• Track moving thresholds: the VAT threshold and liability scope evolve (2024-2026 reforms) — re-validate each fiscal year.

Cross links

• Uzbekistan's ESF is a proprietary national JSON format, distinct from international standards such as UBL or the Peppol network; cross-border exchanges may nonetheless require mapping to these formats.
• For payments and finance, see ISO 20022.
• For classic supply-chain EDI, see EDIFACT.
• Compare clearance models across jurisdictions via the Countries overview.
• Technical terms (clearance, EDS/ЭЦП, Data Matrix, INN/PINFL) are explained in the Glossary.

Official resources: soliq.uz (State Tax Committee), my.soliq.uz (e-faktura), didox.uz and faktura.uz (EDO operators), and ASL BELGISI (digital marking).