Uzbekistan launches new tax inspectorate to enforce product labeling rules

According to the new provisions, starting from September 1, 2025, violations in this area will be grounds for classifying a taxpayer as high-risk in terms of tax compliance. Additionally, the issuance of electronic invoices (e-invoices) for the sale of labeled goods will be prohibited unless a corresponding labeling code is attached.

In the retail sector, when using online cash registers, receipts will only be generated after the correct labeling code is entered. Any attempt to reuse the same code will result in the system rejecting the transaction.

The pharmaceutical sector will also be affected by these changes. Additional conditions will be introduced during the licensing of activities involving the sale of medicines and medical products. These include requirements such as a registered lease or gratuitous use agreement for the premises, as well as the ability to accept electronic payments from customers.

If a tax audit reveals storage or sale of unlabeled or counterfeit medicines, the company’s license may be suspended at the initiative of tax authorities.

From January 1, 2026, a remote format of tax inspections regarding digital labeling will be implemented. First-time offenders will receive a warning, while repeated violations will result in fines. Although the fines for remote inspections will be lower, entities that are penalized four times within a year will face a stricter sanction: they will be denied VAT reimbursement for the entire following year.