Sale of Marked Products in Bulk

Write-off upon bulk sale is a special mechanism for withdrawing marked products from circulation, designed for catering organizations (restaurants, bars, cafes, hotels) that sell marked products in bulk (for example, beer, wine, other alcoholic and non-alcoholic beverages).

This mechanism involves the following approach:

• When opening the consumer packaging of a marked product, the marking code is scanned using online cash register tools (built-in scanner, external 2D scanner, etc.) and an advance receipt is issued, which must contain:

  • the marking code read directly from the opened consumer packaging;

  • the correct IKPU code of the marked product and the unit of measurement "piece";

  • a "zero" cost of the marked product (price – 0, cost - 0);

• The advance receipt is registered in the NIS "ASL BELGISI" as the fact of opening the consumer packaging of the marked product and the write-off of the corresponding marking code; 

• Upon subsequent sale of the product from the opened container by portions (both in pure form and as part of drinks and cocktails), the marking code is not scanned again; when closing the customer's bill, a standard fiscal receipt is issued, which:

  • is issued without indicating the marking code but must contain the IKPU code of the marked product, as well as the unit of measurement "milliliter" or "liter";

  • the cost of the sold alcoholic product is reflected according to the establishment’s price list

• Tax and accounting records are maintained based on the fiscal receipt in accordance with the legislation of the Republic of Uzbekistan.

Who this is relevant for:

• Bars, restaurants, cafes, and other types of catering enterprises;

• Other market participants who sell marked products in bulk.

Examples of bulk sales:

• Sale of alcohol by glasses or shots
  — Example: a bar sells 50 ml of whiskey, although the bottle is 0.5 l.

• Pouring wine or champagne from a bottle
  — Example: a restaurant opens a bottle of champagne and sells it by the glass.

• Cocktails based on strong alcohol
  — Example: 30 ml of rum from a common bottle is used to prepare a cocktail.

• Paid tastings
  — Example: offering samples or a set of tasting glasses from one container.

• Banquet service, catering
  — When alcohol is purchased in advance, opened, and poured on site.

• In hotels
  — The bottle is opened and used partially (in different room orders).

Requirements for the sale of marked products in bulk:

• Compliance with the Digital Goods Marking Rules, in particular:

  • Acquisition, storage, and sale of products marked by digital identification means (Data Matrix codes)

  • Availability of primary documents for marked products (electronic invoices)

• Availability of licenses or other permits, in particular:

  • Notification of the start or cessation of the sale of alcoholic products by catering enterprises (for restaurants, bars, and cafes)

  • Notification of the start or cessation of retail sale of alcoholic products

• Availability of a current IKPU code and unit of measurement:

  • For bulk sales, the product must have the corresponding IKPU and units of measurement "ml (milliliter)" or "l (liter)"

Mandatory steps for the sale of marked products in bulk:

1. Submit an application for the sale of marked goods in bulk;

2. Submit a notification of the start or cessation of the sale of alcoholic products by catering enterprises (only for alcoholic products, including natural wines and beer);

3. Complete registration in the NIS "ASL BELGISI";

4. Account for marked products through electronic invoices (ESF);

5. Register cash register equipment (KKT) with an integrated 2D scanner;

6. Configure the cash register equipment for the "advance" receipt functionality and correct reflection of IKPU codes and corresponding units of measurement;

7. Train staff on the correct accounting of marked products (checking, accounting, write-off in bulk)

Step-by-step instructions:

Step 1. Submit an application for the sale of marked goods in bulk

I. Through the enterprise personal account (my3.soliq.uz) submit an application for the sale of alcoholic and non-alcoholic beverages in bulk.

To do this, you need to:

1. Authorize using the legal entity’s EDS on the portal - Electronic Tax Services

2. In the menu "Services for legal entities" select the section "Personal information". Then find the service "Information about online cash register equipment of legal entities";

3. Open the drop-down list by clicking the "Information about receipts" button (button described in white letters on a blue background);

4. Click the "Submit application" button (button described in white letters on a blue background);

- enter information about the fiscal module number;

- select the type of activity when registering Online-KKT (drop-down list);

- save the entered values

Step 2. Submit a notification

Detailed instructions on submitting applications and notifications are provided on the "License" information system portal https://license.gov.uz/help

Step 3. Complete registration in NIS "Asl Belgisi"

Detailed instructions on registration in NIS "Asl Belgisi" are provided in the article xTrace: Registration in NIS "Asl Belgisi"

Step 4. Configure cash register equipment

Ask your cash register software service provider to configure the advance receipt functionality.

Step 5. Scan the marking code

Train staff to scan marking codes when opening the container and/or handing it over to the visitor (if the opened bottle is given to the visitor whole).

Step 6. Issue an advance receipt

Generate an advance receipt with the marking codes of the products that were scanned. The main requirement is that the products scanned in the advance receipt must be uncorked (opened).

Step 7. Product verification (optional)

Check the status of the marked product in the NIS "ASL BELGISI" personal account and/or via the mobile application "ASL BELGISI. BUSINESS" - if properly issued, the marking code status will be "Withdrawn from circulation".

Step 8. Sale of product by portion

After receiving payment, issue the visitor a fiscal receipt with the name of the sold product, its quantity, and cost (in the manner provided by current legislation).

Important to remember:

• Products subject to mandatory digital marking and sold by the enterprise must have digital marking (Data Matrix codes) and be purchased based on primary documents (electronic invoices)

• The volume of written-off products (by the number of marking codes indicated in advance receipts) must correspond to the volume of sold products (by the volume of products reflected in fiscal receipts). Incorrect reflection of operations may lead to discrepancies in inventory data.

• Failure to write off marked goods in NIS "ASL BELGISI" upon actual sale of products is a violation of digital goods marking rules and entails liability in accordance with the legislation of the Republic of Uzbekistan.