Uzbekistan tightens mandatory digital product marking rules
Cabinet of Ministers Resolution No. 23, signed on 23 January 2026, introduces a significant upgrade to Uzbekistan’s mandatory digital marking system, setting a firm 1 July 2026 deadline for new compliance requirements across invoicing, point of sale systems and wholesale transactions.
What has changed and why it matters
Cabinet of Ministers Resolution No. 23, adopted on 23 January 2026, delivers the most substantive upgrade to Uzbekistan's mandatory digital product marking framework in recent years. The resolution implements President Mirziyoyev's May 2025 directive on strengthening the Asl belgisi national product tracking system, tightening controls across invoicing, retail and wholesale practices and significantly expanding enforcement capacity.
Electronic invoicing and point of sale controls
From 1 July 2026, electronic invoices for mandatorily marked products will be subject to automated pre-clearance checks. The system will verify that the seller holds a valid licence, is registered in the Asl belgisi system and that the marking codes on the invoice are accurate. Invoices that fail these checks cannot be generated.
Parallel requirements apply to online cash register systems. When a marking code is scanned at point of sale, the system must automatically generate the correct product identifier data and attach it to the fiscal receipt. The system must also block any attempt to use a duplicate or previously used marking code, preventing counterfeit or recycled codes from producing valid sales receipts.
A further restriction applies at the wholesale level. From 1 July 2026, digitally marked products may only be sold wholesale via non-cash bank transfers. Cash-based wholesale transactions for marked products are prohibited from the same date.
New products entering the system
The resolution formally adds vegetable oil to the mandatory digital marking list under HS codes 1507 to 1515. The Tax Committee is authorised to launch a pilot marking project for vegetable oil immediately, with full mandatory marking entering into force from 1 July 2027. Medicines and medical devices, previously scheduled for completion by early 2025, are placed on a revised timeline with full mandatory marking now set for 1 July 2027.
A new dedicated enforcement body
The resolution establishes a dedicated Interregional Tax Inspectorate for Digital Marking Compliance within the Tax Committee, reporting directly to its chairman. The inspectorate is empowered to conduct remote tax audits of businesses where marking violations are detected, issue formal warnings, apply financial penalties and monitor the entire supply chain from import and production through to retail.
Financial penalties collected through remote audits will be distributed with 80 percent going to the State Budget and 20 percent to the Tax Committee's special development fund. For large taxpayers, the split is 60 to 40.
What this means for your business
Any company importing, producing, distributing or retailing mandatorily marked products in Uzbekistan faces a material compliance deadline of 1 July 2026. Electronic invoicing platforms and cash register systems must be reconfigured before that date. Companies that have not yet registered in the Asl belgisi system, or that are operating with incomplete or informal marking practices, face elevated enforcement risk given the new inspectorate's remote audit powers.
Businesses in food, pharmaceutical, consumer goods, logistics and retail sectors should treat this as an immediate operational priority. We recommend auditing current marking and invoicing workflows against the new requirements without delay.
Get in touch to discuss what these changes mean for your operations.