Uzbekistan plans expanded digital oversight to reduce informal economic activity

The proposed measures aim to strengthen tax administration, improve transparency in key sectors, and enhance the integration of business accounting systems with state information platforms. In particular, the draft envisages tighter requirements for the mandatory integration of automated accounting tools used by businesses in retail trade and public catering with the tax authorities’ information systems, as well as their registration in the state register.

The State Tax Committee has also reiterated that violations related to the display of fiscal marks or failure to comply with integration requirements will entail liability under Article 227¹ of the Tax Code.

Under the draft resolution, the State Tax Committee is tasked with implementing several measures by 1 June 2026. These include fully equipping public catering establishments with information systems for order accounting and integrating them with cash register equipment. In addition, together with the Uzbekistan Republican Commodity Exchange, the committee would ensure the integration of data on offer contracts concluded through exchange trading into the tax authorities’ information systems.

From 1 July 2026, a number of new procedures are proposed to come into force. These include the launch of an automated mechanism to monitor volumes of petroleum products when issuing electronic invoices for exchange trades. The draft also provides for registering construction contractor and subcontractor agreements, as well as lease agreements for petroleum storage facilities, within the electronic systems of the tax authorities.

Further measures include using data from notarized real estate sale and purchase contracts, provided by notarial offices, in the formation of value-added tax (VAT) reports. The project also proposes regulating the sale or use in production of inventory assets contributed as shares to charter capital based on duly registered amendments to constituent documents.

In addition, the Ministry of Justice, the Central Bank, and the State Tax Committee have proposed integrating the “Notary” automated information system with the information systems of tax authorities, commercial banks, and payment organizations. This integration would enable real-time data exchange, further strengthening oversight and transparency in financial and property transactions.

If adopted, the proposed measures would represent a significant step in Uzbekistan’s efforts to formalize economic activity, improve tax compliance, and reduce reliance on cash transactions.