Uzbekistan to make QR code payments mandatory for trade and service businesses from 2026

Shavkat Mirziyoyev has signed a decree aimed at promoting non-cash payments and combating the shadow economy. Starting from 1 April 2026, payments for real estate, vehicles, utilities and certain other goods and services will be accepted only in non-cash form.

The decree introduces measures to roll out unified payment QR codes. By 1 January, all legal entities engaged in trade or service activities must be provided with bank-generated codes for accepting electronic payments.

From 1 July next year, accepting payments via QR code will become mandatory for all trading and service organizations. The absence of a QR code will be considered a violation of trade regulations.

From 1 January, the presence of unsold imported goods valued at more than 500 BCV (UZS 206 million) on a company’s balance sheet will serve as grounds for an on-site tax audit. For fruits, vegetables and meat, inventory may remain on the balance sheet for up to three months, while for other goods – up to nine months.

Oversight during desk tax audits will also be strengthened. Tax authorities will be required to review documents submitted by taxpayers to explain discrepancies.

The tax base for real estate and construction materials will be determined according to market value.

On 1 March, an experiment will begin in which individuals will submit declarations reporting all their annual income. Participants will include employees of tax authorities and residents registered in the cities of Chirchik and Navoi.

Starting from 1 July, as part of measures to combat the shadow economy, inspection bodies will gradually introduce the use of body cameras during business audits.