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