As of 2026/08/17, the Ministry of Finance of the Republic of Uzbekistan, operating under the State Tax Committee (Soliq), announced a series of regulatory updates that will reshape the tax compliance landscape for both domestic enterprises and foreign investors. The announcements, published on the official government portal, constitute the latest wave of press releases covering amendments to Implementing Regulation No. 2026/1422 on cross‑border trade (UCC‑IA), revisions to the electronic filing procedures for tax certificates, and new directives on the retention of customs and tax records. These changes are anchored in the Committee’s broader digital transformation agenda, which seeks to migrate all tax‑related submissions to certified online platforms by the end of 2026, in accordance with the national e‑government strategy and the OECD BEPS Action Plan. The legal basis for the amendments is found in Presidential Decree No. PP‑345 dated 15 March 2026, which authorises the Tax Committee to issue binding interpretative notes and to enforce compliance through administrative sanctions. The updates also reference the forthcoming implementation of the OECD Pillar Two global minimum tax rules, which will affect multinational groups with effective tax rates below 15 percent in Uzbekistan. Effective 01 July 2026, the new provisions will require taxpayers to submit certificates of origin, customs declarations, and related tax documentation exclusively through the digital gateway known as e‑Soliq. The system employs two‑factor authentication, digital signatures, and real‑time validation to reduce fraud and improve audit efficiency. Moreover, the Committee has extended the statutory audit period to five years, mandating that all electronic records be preserved in an immutable format for that duration. Failure to comply with the retention requirements may trigger penalties ranging from modest administrative fines to more severe sanctions, including suspension of trading licenses for repeat offenders. Finally, the press releases outline transitional measures, such as a six‑month grace period for legacy paper‑based filings, after which all submissions must be electronic. Taxpayers are encouraged to register with the e‑Soliq portal, obtain a qualified digital certificate, and train their finance teams on the new workflow to avoid disruption. The Committee also announced a series of webinars and technical assistance sessions scheduled throughout August 2026 to support the migration.
Key Takeaways
- Electronic certificate requirement: All certificates of origin and related compliance documents must now be submitted electronically via the e‑Soliq platform, rendering paper‑based submissions obsolete. The digital gateway enforces strict formatting standards, requires a qualified electronic signature, and automatically timestamps each filing, ensuring a verifiable audit trail. Non‑compliance may result in delayed customs clearance and potential fines.
- Extended review and retention period: Tax authorities are empowered to conduct audits covering a retroactive period of up to five years. Consequently, enterprises must archive all electronic tax filings, customs declarations, and supporting ledgers for a minimum of five years in a secure, immutable repository. The retention policy applies to both active and historical data, and any alteration or deletion of records may be construed as evidence of non‑cooperation.
- Alignment with international standards: The amendments incorporate elements of the OECD BEPS initiative and the Pillar Two global minimum tax framework. Multinational corporations operating in Uzbekistan will be subject to revised transfer‑pricing documentation requirements and may face additional reporting obligations on low‑taxed income. The changes also introduce new thresholds for the calculation of the minimum corporate tax, which could affect effective tax rates and cash‑flow planning.
Overall, the August 2026 press releases signal a decisive shift toward a fully digital tax administration in Uzbekistan, imposing stricter documentation standards and broader audit horizons. Companies are advised to initiate compliance assessments promptly, upgrade their IT infrastructure, and engage with the e‑Soliq support resources to mitigate risk and ensure seamless transition.
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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