In Uzbekistan, from January 1, 2026, electronic invoices (e-invoices) will be automatically assessed for risk level in real time. Through the new system, if suspicious operations are identified, the status of the e-invoice will be shown to the buyer.
According to the Tax Committee, the system was developed with the participation of international experts and is based on criteria that determine the likelihood of legal violations. The platform, currently under testing, will be fully implemented starting in 2026.
In the July-September period, suspicious e-invoices worth 5.9 trillion soums were identified, through which attempts were made to account for 706 billion soums in VAT. The new system is expected to be an important step in the fight against the shadow economy.
