How to Sell Marked Goods?

With the introduction of mandatory marking, the process of selling goods subject to marking has changed.

According to the Resolution of the Cabinet of Ministers dated December 31, 2020 No. 833, the marking system not only monitors the production and circulation of goods with digital marking but also records the retail sale of marked goods.

The withdrawal of goods subject to mandatory marking from circulation is as follows:

• the seller uses technical means (scanner or machine vision camera) connected to an online cash register (online CRM) to scan and recognize the marking code;

• the online CRM includes the marking code (product code and serial number) of the sold goods in the receipt (field “label”) and sends the electronic receipt to the OFD;

• the OFD records receipt submissions in real-time, then forwards all electronic receipts containing information about the retail sale of marked goods to the NIS “Asl Belgisi”;

• the system operator records the fact of the retail sale of marked goods. 

Only electronic fiscal documents (receipts) with a non-empty “label” field are transmitted to the NIS “ASL Belgisi”. 

⚠️Return of sold marked goods to circulation is possible by generating a return receipt with mandatory indication of the marking code. The return is allowed only through the cash register (CRM) used for the original sale.

Are all cash registers suitable for working with marking?

Only online cash registers (Online CRM) are suitable for working with marked goods. When connected to the internet, such a device transmits information about all financial transactions through the fiscal data operator (OFD) to the supervisory authority — the tax service.

All new cash registers must have the following technical capabilities:

• accepting payments by bank cards;

• providing information about the device location to the State Tax Committee (except card terminals used as cash registers);

• reading and identifying product barcodes, as well as digital marking codes for goods subject to marking.

Cash registers that do not meet these requirements have not been registered with tax authorities since January 1, 2022. And from January 1, 2023, all entrepreneurs must stop using devices that do not comply with the new regulations.

The registry of online cash registers and their technical service centers (CTO) can be found on the website of the State Tax Committee in the sections:

• State Register of Online CRMs

• State Register of Virtual Cash Registers

When will working with marked goods become mandatory for retail?

Starting January 1, 2022, it is prohibited for online cash registers and virtual cash registers to issue receipts that do not reflect the identification code of the purchased product or service according to the Unified Electronic National Product Catalog.

From 2022, entrepreneurs selling products with digital marking must connect devices for reading barcodes and digital marking to their cash registers — 2D scanners, data collection terminals, etc. 

Until January 1, 2023, a tax deduction is provided for purchasing new cash registers and devices for reading digital marking in the amount of the incurred expenses, but not more than 4 BRV (1.08 million soms) per device.