As of 2026/08/13, the Uzbek State Tax Committee published amendments to Implementing Regulation No. 2026/1422 on electronic certificates of origin, tightening customs and tax review timelines, and introducing stricter record‑keeping obligations for cross‑border transactions.
Key Takeaways
- Electronic Certification: Paper certificates of origin are abolished; all taxpayers must obtain and submit electronic certificates through the official digital platform, with compliance verified by the tax authority.
- Review and Retention Periods: Customs and tax authorities may review transactions within a strictly defined period, and enterprises must retain supporting documentation for a minimum of five years, ensuring audit readiness.
- Cross‑Border Transaction Reporting: New thresholds trigger mandatory reporting of cross‑border services and digital services, requiring accurate classification of service categories and timely submission of transaction data to the tax registry.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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