Electronic Invoice (ESF) is a document that confirms the purchase or sale of goods (performance of work, provision of services). With the help of ESF, participants in turnover transfer goods to each other. By the Resolution of the Cabinet of Ministers dated June 25, 2019 No. 522 "On measures to improve the use of electronic invoices in the settlement system", all business entities of the Republic of Uzbekistan are required to use the electronic invoice system from January 1, 2020.
According to the Rules for Digital Marking of Goods, approved by Appendix No. 1 to the PCM 833 dated "31" December 2020, the sale of products with digital marking, which involves the transfer of ownership rights, must be executed in electronic invoices containing information about the marking codes for each unit of the sold product.
Issuance and signing of the electronic invoice with an electronic digital signature must be done before the next transfer of ownership or sale of the goods. The sale of marked products without issuing an electronic invoice containing information about the marking codes for each unit of sold (sold) product is considered a violation and entails punishment in accordance with the law.
In this article, you will learn:
Benefits of Using an Invoice
Advantages of the electronic invoice:
Instant delivery of the document to the counterparty;
Reduction of paper document flow;
Cost reduction;
Guarantee of protection of electronic document flow;
Simplification of accounting documentation.
All invoices are stored on secure servers.
Choosing an ESF Operator
Operators are responsible for the use of electronic invoices. These are intermediaries who handle the circulation and storage of ESF and have the status of a legal entity and permission for this type of activity.
Data transfer between ESF operators is performed by roaming operators. These are legal entities that provide centralized storage, data transmission, and accounting of ESF.
Information about operators from which you need to choose, as well as necessary information about the ESF system, instructions, and answers to questions can be found at the link https://rouming.uz/
Each business entity independently decides which of the existing ESF operators suits them.
There is one roaming operator — E-Faktura.
The E-factura system is a document flow system of electronic invoices between counterparties through taxpayer personal accounts located on the portal of electronic government services of tax authorities.
How to Issue an ESF for Digitally Marked Goods?
The document confirming the sale of goods (performance of work, provision of services) is the electronic invoice. It is through the ESF that participants in the goods turnover formalize transactions for the turnover of goods.
How to correctly issue an electronic invoice when selling goods with digital marking, you will learn below:
↪️ The supplier creates the ESF, signs it with their electronic digital signature, after which the document is sent to the buyer.
❗️To issue an ESF for digitally marked goods, the seller scans the marking codes of the shipped products and includes them in the ESF.
↪️ The buyer checks the received ESF and, if in agreement, signs it with their own electronic digital signature. Information about the signing of the ESF is sent to the seller.
❗️If the buyer refuses to confirm the ESF, they must indicate the reason for the refusal.
↪️ If the ESF confirmed by the buyer contains information about the sale of goods with digital marking, the document is automatically sent to the Asl Belgisi digital marking system.
The seller and buyer can view the document in the Asl Belgisi personal account. In the "Documents" section, you can find the signed ESF, the result of its verification, and all marking codes for which the procedure of changing the owner of digitally marked goods has been performed.
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