RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of May 23, 2025 No. PP-190

About additional measures for increase in system effectiveness of obligatory digital marking

For the purpose of providing the population with high-quality and reliable products and further reducing shadow economy by increase in system effectiveness of digital marking and enhancement of mechanisms of control in this direction I decide:

I. Main objective

1. Suppression of shadow production and turnover of counterfeit products by complete tracking of chain of movement of products with digital marking.

II. Creation of additional opportunities for subjects of entrepreneurship

2. Approve offers of the National agency of perspective projects, the Tax Committee, the Ministry of Economics and finance, and also the operator of the National information system of digital marking and tracking (further - the Operator) providing:

(a) cancellation of the term of 90 calendar days established for application to products of the codes of marking acquired by subjects of entrepreneurship. At the same time the payments made for unused codes of marking are considered in case of acquisition of new codes of marking;

(b) implementation of payment for marking codes after their direct application to products;

(c) provision by the Operator of the codes of marking applied in case of aggregation of products with digital marking on free basis;

(d) the organization by the Operator of activities of round the clock functioning "Call-center" for the purpose of the operational solution of addresses of subjects of entrepreneurship.

III. Development of competitive environment in the domestic market

3. Determine that since July 1, 2025:

(a) realization of the medicines imported on the territory of the Republic of Uzbekistan to the subjects of entrepreneurship who are engaged in their wholesale and retail trade is performed by the import organization directly or by means of her official dealers based on the electronic invoice;

(b) wholesale of products with digital marking is performed only in non-cash form by means of bank accounts.

IV. Enhancement of mechanisms of control of digital marking

4. To provide to the Tax Committee and the Operator system control of smooth functioning of the National information system of digital marking and tracking, and also the correct application to products and authenticity of codes of digital marking in processes of import, production, storage, transportation, wholesale and retail trade.

5. Form in structure of the Tax Committee within its general number of staff Interregional tax authorities on control of observance of rules of digital marking of 38 established posts and determine it the main objectives:

(a) ensuring system control at all stages of turnover of products with digital marking;

(b) development, implementation and regular enhancement of effective methods in the field of control, assessment and risk analysis;

(c) holding practical pilot (experimental) actions for step-by-step expansion of the types of products which are subject to obligatory digital marking;

(d) development of offers on further enhancement of system of digital marking on the basis of studying of international standards and the best practices;

(e) implementation of measures of prevention and explanation for the prevention of violation of requirements of system of obligatory digital marking, in particular use of system of the prevention;

(e) enhancement of the National information system of digital marking and tracking, and also holding actions of the analysis and monitoring on the basis of forming and maintaining the database.

6. Approve the Organizational structure of the Tax Committee according to appendix No. 1.

7. Establish procedure according to which since September 1, 2025:

(a) in system risk analysis cases of abuse of regulations of obligatory digital marking are the basis for assessment of level of tax risk as "high";

(b) in case of the sales of products which is subject to obligatory digital marking, execution of the electronic invoice without drawing code of marking is not allowed;

(c) in case of retail sale of products which are subject to obligatory digital marking:

(i) the cash register receipt online of the control and cash equipment is created after input of code of marking;

(ii) in case of input of earlier used marking code forming of the cash register receipt online of the control and cash equipment is not allowed.

8. Implement since January 1, 2026 procedure for conducting remote tax audit on identification of cases of abuse of regulations of obligatory digital marking by means of information system of tax authorities. At the same time:

(a) receipt of the special certificate on the right of implementation of check is not required;

(b) in case of identification of cases of abuse of regulations of obligatory digital marking the warning of violation elimination is issued;

(c) in case of identification of cases of abuse of regulations after secondary issue of the prevention the penalty in sizes according to appendix No. 2 is applied;

(d) to subject of entrepreneurship to which the penalty provided in item 4 of appendix No. 2 to this resolution is applied the tax amount on value added is not compensated within one year.

9. Include since September 1, 2025 in requirements to licensing of pharmaceutical activities, and also activities for retail sale of medicines and products of medical appointment the additional terms providing:

(a) when licensing to newly created subjects:

(i) registration in tax authorities of lease agreements or free use by real estate for activities implementation;

(ii) creation of possibility of use of electronic instruments of payment for acceptance of payment from buyers in case of realization of medicines;

(b) suspension of action of the license of appropriate subject by authorized body at the initiative of tax authority in case of identification of cases of purchase, transportation, storage or implementation of not having receipt documents (counterfeit) and (or) unmarked medicines during tax audit.

V. Organization, ensuring execution of the resolution and control

10. To the Ministry of Health together with the Tax Committee and the Ministry of Justice in two-month time to implement system of data exchange according to additional requirements to licensing of pharmaceutical activities.

11. To the Tax Committee:

(a) together with Chamber of Commerce and Industry and Business ombudsmanom to develop the media plan for explanation of benefits of system of marking in a month and to provide its extended coverage in mass media and social networks until the end of 2025;

(b) in two-month time to bring in the Cabinet of Ministers:

(i) together with the Business ombudsmanom - the Procedure for conducting remote tax audit;

(ii) together with the Ministry of Economics and finance - Regulations on Interregional tax authorities on control of observance of rules of digital marking;

(iii) offers on the changes and amendments in acts of the legislation following from this resolution.

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