Electronic Invoice (EI) is a document that confirms the purchase or sale of goods (performance of work, provision of services). With the help of the EI, participants in the 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 starting January 1, 2020.
According to the Rules for Digital Marking of Goods, approved by Appendix No. 1 to PCM 833 dated December 31, 2020, the sale of products with digital marking, implying the transfer of ownership rights, must be formalized in electronic invoices containing information about the marking codes for each unit of the sold product.
The issuance and signing with an electronic digital signature of the electronic invoice 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 the sold product is considered a violation and entails penalties in accordance with the law.
In this article, you will learn:
How to Transfer the Digital Marking Code from the Packaging to the Electronic Invoice?
Validation (Verification) of Marking Codes When Registering EI
Advantages of Using an Invoice
Benefits 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 EI Operator
Operators are responsible for the use of electronic invoices. They are intermediaries who handle the circulation and storage of EIs and have legal entity status and permission for this type of activity.
Data transmission between EI operators is carried out by roaming operators. These are legal entities that provide centralized storage, data transmission, and accounting of EIs.
Information about operators from which you need to choose, as well as necessary information about the EI system, instructions, and answers to questions can be found at the link https://rouming.uz/
The participant in the goods turnover independently decides which of the existing EI operators suits them.
There is only one roaming operator — E-Faktura.
E-factura is an electronic invoice document flow system between counterparties through taxpayers' personal accounts located on the electronic government services portal of tax authorities.
How to Issue an EI 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 EI that participants in the goods turnover formalize transactions related to the turnover of goods.
How to correctly issue an electronic invoice when selling goods with digital marking is explained below:
↪️ The supplier generates the EI, signs it with their electronic digital signature, after which the document is sent to the buyer.
❗️To issue an EI for digitally marked goods, the seller scans the marking codes of the shipped products and includes them in the EI.
↪️ The buyer checks the received EI and, if agreeing, signs it with their electronic digital signature. Information about signing the EI is sent to the seller.
❗️If the buyer refuses to confirm the EI, they must specify the reason for refusal.
↪️ If the EI confirmed by the buyer contains information about the sale of digitally marked goods, the document is automatically sent to the Asl Belgisi digital marking system.
The seller and buyer can view the document in their personal account on Asl Belgisi. In the "Documents" section, you can find the signed EI, the result of its verification, and all marking codes for which the ownership transfer procedure of digitally marked goods has been performed.
How to Transfer the Digital Marking Code from the Packaging to the Electronic Invoice?
There are several ways to enter marking codes into the invoice:
Uploading a file in the format used by your electronic document management operator (usually in Excel format). To fill such a file with marking codes, it is optimal to use special devices – 2D laser scanners, data collection terminals;
Using API methods with an automated system with specialized software (suitable for participants in the goods turnover with a large volume of sold products).
According to paragraph 6 of Appendix No. 6 to the Resolution of the Cabinet of Ministers No. 631 dated November 1, 2022, invoices from suppliers of products subject to mandatory digital marking must be reviewed within 1 calendar day. The buyer can confirm the document or reject it if they disagree with the data specified. The main thing is to meet the 24-hour deadline; otherwise, the electronic invoice will be automatically accepted without the possibility of correction or addition.
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