Invoice requirements in Uzbekistan
In Uzbekistan legal entities, individual entrepreneurs and the self-employed must issue invoices, normally electronic, with amounts in soums. For a client abroad you form the e-invoice yourself with only the client's name and "non-resident"; services to a business abroad are supplied outside Uzbekistan, so no VAT is charged.
What the invoice must show
Electronic invoice
- Invoice serial number
- Number and date of the contract or service document
- Date of sale
- Your name, address, TIN and bank details
- The service, price and value without VAT, VAT rate and amount, total
- The client's name, address, TIN and bank detailsFor a client in Uzbekistan
- Only the client's name and "non-resident"For a client abroad
- VAT registration numberVAT payers
- Your electronic digital signature
Paper is allowed only during a confirmed technical failure. The invoice is drawn up on the day the service is rendered.
Example invoice
Open in the invoice generatorInvoice
From
IE Dilshod Karimov
5 Amir Temur Street Tashkent 100000 Uzbekistan
TIN 512345678
To
Harbor Apps Inc.
500 Market Street San Francisco, CA 94105 United States
| Description | Qty | Price | Total |
|---|---|---|---|
| Mobile app development, October 2026 | 1 | $2,600.00 | $2,600.00 |
- Subtotal
- $2,600.00
- Total
- $2,600.00
An entrepreneur on turnover tax invoicing a US company. The e-invoice in the state system follows in soums. Sample names and numbers.
Rules at a glance
- Who issues
- Legal entities, individual entrepreneurs and the self-employedTax Code, Article 47
- Form
- Electronic in the e-invoice system; paper only during a failureResolution 489, Annex 2, pp. 10 to 12
- Fields
- Serial number, contract, date, both parties with TIN and bank, VAT numberResolution 489, Annex 2, p. 14
- Client abroad
- You form the invoice alone, with the client's name and "non-resident"Resolution 489, Annex 2, p. 60
- Currency
- Amounts in soums, no exception for exportsResolution 489, Annex 2, p. 8
- VAT rate
- 12%Tax Code, Article 258
- Services to a business abroad
- Supplied outside Uzbekistan, so no VATTax Code, Article 241
- Wording
- "ҚҚСсиз" (without VAT) in the rate column for a non-VAT payerResolution 489, Annex 2, p. 15
- Keep records
- Until the 3 year limitation period endsTax Code, Articles 79 and 88
On turnover tax
You are not a VAT payer until your income passes UZS 1 billion in the tax period, but you still issue invoices. In the e-invoice system you write "ҚҚСсиз" (without VAT) in the rate column.
For a client abroad you form the e-invoice yourself and enter only the client's name with "non-resident". The invoice you send the client to get paid can be in English and dollars; the e-invoice in the system is in soums.
IT Park residents
IT Park residents are companies, so they issue invoices like any legal entity. Their VAT exemption comes from a separate decree, which we did not reread for this page.
What the law leaves open
Cabinet Resolution 563 of 13 October 2026 and law ZRU-1183 amend these rules; Lex.uz had not consolidated them when we read it.
Which rate and date turn a dollar contract into soums on the e-invoice: Annex 2 does not say. For VAT the Central Bank rate on the turnover date applies.
Language: no rule found in the Tax Code or Resolution 489.
The wording a VAT payer should use for services supplied abroad, and any format rule for invoice numbers.
Resolution 489 is published only in Uzbek; the summary above is our translation. Soliq.uz was not read.
Questions
Does an individual entrepreneur in Uzbekistan issue e-invoices?
Yes. Since 2026 the Tax Code names legal entities, individual entrepreneurs and the self-employed. Invoices are normally electronic.
How do I invoice a foreign client?
Form the e-invoice yourself with only the client's name and "non-resident". Services to a business abroad carry no Uzbek VAT.
Can the invoice be in dollars?
The e-invoice in the state system is in soums. The invoice you send the client to get paid can be in dollars.
How long do I keep invoices in Uzbekistan?
Until the limitation period ends, generally 3 years after the tax period.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms
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