of October 4, 2021 No. PP-5252
About additional measures for enhancement of use of the control and cash equipment in the field of retail trade and rendering services
For the purpose of enhancement of procedure of payments in the field of retail trade and rendering services, implementation of modern information approaches, reducing shadow turnover in economy, and also creations of conditions for implementation of effective public control in this sphere:
1. Determine that:
a) since January 1, 2022 to physical persons:
performed purchases in objects of retail trade, public catering and rendering household services to the population and registered these purchases in special mobile application of tax authorities by scanning of fiscal mark of checks of purchase by means of matrix bar code (QR code), 1 percent from the amount of purchases returns to their bank cards at the expense of means of the republican budget on monthly results, except for checks of purchase of cars, avia - and railway tickets, payment of utilities and communication services, and also when implementing payment through operators of payment systems;
informed through the special program tax authorities on the facts of sales of goods and rendering services without issue to buyers of the check or the document equated to it, and also uses of counterfeit marking or lack of marking on products which are subject to obligatory digital marking by identification remuneration for the account of the amount of penalties collected from offenders in the amount of 20 percent of the penalty established by acts of the legislation for violation of procedure for use of the control and cash equipment and settlement terminals is paid. At the same time the part of penalty which remained and subject to collection is distributed in accordance with the established procedure;
b) to operators of payment systems the requirement about their obligatory connection to online cash registers with ensuring integration to information systems of tax authorities is established.
a) since January 1, 2022 - issue of checks online of cash registers and virtual cash desks in which identification codes of the Single electronic national product catalog (goods and services) are not displayed.
It is regular to State Tax Committee to take measures for exception of the corresponding register online the cash registers and virtual cash desks violating the requirements established in paragraph one of this subitem;
b) since January 1, 2022 - inclusion in the State register and registration in tax authorities, and since January 1, 2023 - use in calculations with the population online of the control and cash equipment which does not have potential:
payment acceptance from bank cards;
representation to tax authorities of information on the location online of cash registers (except for terminals on acceptance of the bank cards used as virtual cash desks and online of cash registers);
independent reading and identification of barcodes and codes of digital marking.
3. Establish since January 1, 2022 for the subjects of entrepreneurship performing retail sale of products with digital marking, the requirement of compulsory use of the special devices (2D - scanners, terminals of data collection or special devices of other type) connected to online cash registers and virtual cash desks, providing the correct reading and identification of barcodes and codes of digital marking.
Provide for a period of up to January 1, 2023 to subjects of entrepreneurship the right to reduction of the amount accrued and payable tax on profit or the receipts tax or income tax paid by individual entrepreneurs, on expense amount, the cash registers connected with acquisition online and provided in paragraph one of this Item of each special device, but in the amount of, not exceeding the 4-fold size of basic settlement size for one device.
4. To provide to the State Tax Committee together with the Central bank till April 1, 2022:
simultaneous display of the payments made via payment terminals in checks online of cash registers and virtual cash desks;
complete connection of all payment systems to operators online of cash registers.
5. Establish since December 1, 2021 the requirement of obligatory display in electronic checks of the transactions performed by means of services of the electronic payment systems (except for payments of "P2P") automatically created and integrated with information systems of tax authorities of fiscal mark.
6. To the State Tax Committee till March 1, 2022 to complete development of the information platform having possibility of provision by producers and networks of retail trade of information on amount and nomenclature of retail sale of products for the purpose of carrying out lotteries and prize-winning games among the clients.
7. To the Ministry of Finance on requests of the State Tax Committee in accordance with the established procedure to provide transfer at the expense of means of the republican budget of 1 percent from the amount of purchases to the physical persons which registered fiscal mark of checks of purchase by scanning by means of matrix bar code (QR code).
8. National broadcasting company of Uzbekistan, the Agency of information and mass communications together with the interested ministries and departments to organize wide explanation of essence and contents of this resolution, including in mass media and the Internet.
9. To the State Tax Committee together with the interested ministries and departments in three-months time to make in the Cabinet of Ministers offers on the changes and amendments in acts of the legislation following from this resolution.
10. Assign to the chairman of the State Tax Committee Sh. D. Kudbiyev the personal responsibility for the effective organization of execution of this resolution.
To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan D. A. Kuchkarov.
President of the Republic of Uzbekistan
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