Uzasbo Faktura – mandatory e-invoicing with real-time risk assessment pilot
Uzbekistan is moving into a more advanced phase of electronic invoicing control, signalling a gradual shift from digital reporting toward data-driven, real-time tax risk management. A newly launched pilot risk-assessment system for electronic invoices builds directly on the country’s long-established mandatory e-invoicing regime and provides important clues as to where policy may head next.
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A mature e-invoicing baseline already in place
Unlike many jurisdictions still designing their first electronic invoicing mandates, Uzbekistan already operates a fully compulsory system. Electronic invoicing—locally referred to as Uzasbo Faktura—has been mandatory since 2020 and applies across B2G, B2B, and B2C transactions.
All invoices must be issued and received electronically via the state platform SoliqOnline. The framework is centralised and standardised:
- Invoices are transmitted in a structured JSON format
- Electronic signatures are mandatory
- Archiving is handled automatically by the central platform
As a result, the tax authorities already have comprehensive visibility over transactional data nationwide, creating a strong foundation for more advanced analytical controls.
New pilot introduces invoice-level risk scoring
Building on this infrastructure, the Tax Committee of the Republic of Uzbekistan has introduced a pilot information and analytics system designed to assess the risk level of each electronic invoice in real time.
The system, which enters pilot operation from 22 December 2025, evaluates invoices at the point of issuance and assigns a simple visual indicator:
- Green for low-risk invoices
- Red for high-risk invoices
The assessment is fully automated and operates without human intervention. Importantly, it does not analyse entire transaction chains or attempt to calculate the VAT gap. Instead, it focuses narrowly on the risk characteristics of an individual invoice exchanged between two businesses.
Test phase with no enforcement consequences
Although the system has been trialled internally since mid-2025, it will remain in an explicit test phase until 1 January 2026. During this period, the Tax Committee has confirmed that no enforcement action will be taken based on the risk indicators. The objective is to observe system behaviour, calibrate risk rules, and ensure stability before any wider policy decisions are made.
Authorities have also indicated that, once fully operational, only a small proportion of invoices—around 10% nationally—are expected to be classified as high risk.
VAT credit handling for flagged invoices
Where an invoice is marked as high risk, the system does not automatically deny VAT recovery. Instead, the VAT amount becomes creditable once the tax has been paid into the budget by either the supplier or the buyer. This approach is intended to protect legitimate cash flow while still encouraging timely settlement and accurate reporting.
From a policy perspective, this mechanism reflects a balance between control and facilitation, avoiding the blunt disruption often associated with hard blocking measures.
The pilot should therefore be seen not as an endpoint, but as a preparatory step toward the next generation of electronic VAT controls.
