Resolution No. PP-100 of the President of the Republic of Uzbekistan dated 05/26/2026, "On Creating More Favorable Economic and Administrative Conditions for the Growth of Small Enterprises," introduced new rules for accounting for alcoholic products by organizations providing hotel and catering services.
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III. Additional Measures to Support Small and Medium-Sized Businesses 3. Establish that, starting June 1, 2026 (a) for business entities providing hotel and catering services: (ii) when purchasing alcoholic products, the digital marking codes are recognized as sold for final consumption by these entities |
Decree No. UP-175 of the President of the Republic of Uzbekistan dated 08/27/2026, "On Measures to Implement the Objectives Defined During the VI Open Dialogue of the President of the Republic of Uzbekistan with Entrepreneurs," introduced new rules for water and soft drinks, as well as tobacco products purchased by hotels and restaurants.
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II. Measures to Reduce the Expenses of Business Entities 9. Agree with the following proposals of the Ministry of Economy and Finance, the Ministry of Investments, Industry and Trade, and the Agency for Industrial Cooperation and Public Procurement, providing for: (d) recognition of digital marking codes as sold for final consumption by business entities providing hotel and catering services when these entities purchase water and soft drinks, beer, and tobacco products; |
As part of the implementation of these regulations, the ASL BELGISI system has implemented an automatic process for removing digital marking codes from circulation that are purchased by catering and hotel businesses (hereinafter referred to as the HORECA segment).
Procedure for Automatically Removing Marking Codes from Circulation
Marking codes are automatically removed from circulation based on electronic invoices received by the ASL BELGISI system from the electronic document exchange roaming operator.
Conditions for automatically removing marking codes from circulation:
the marked products belong to the following product groups: Alcoholic Products, Beer Products, Tobacco Products, Water and Soft Drinks;
they are sold from one participant in the goods circulation to another participant in the goods circulation (through an electronic invoice);
the purchaser of the marked products is an entity providing hotel and/or catering services.
Result of automatically removing marking codes from circulation:
the corresponding marking codes first change ownership (the purchaser of the marked products becomes the owner);
they are then automatically removed from circulation (they receive the status “Removed from circulation” with the reason “Purchase by a HORECA entity”).
How This Is Displayed in the ASL BELGISI Personal Account
If the purchaser of the marked products belongs to the HORECA segment, a special “Purchase by a HORECA entity” indicator is displayed on the EI card.
The marking codes transferred under this document automatically receive the status “Removed from circulation” with the reason “Purchase under a HORECA EI.”
How Is It Determined That an Entity Is a Hotel or Catering Business?
The register of business entities providing hotel and/or catering services (the HORECA segment) is compiled by the Tax Committee.
How Restaurants and Hotels Should Operate
Products (Alcoholic Products, Beer Products, Tobacco Products, Water and Soft Drinks) purchased by catering and hotel businesses are now automatically removed from circulation. In other words:
the products are delivered to restaurants and hotels based on electronic invoices;
after the electronic invoice is confirmed, the corresponding marking codes are automatically removed from circulation (treated as sold to the final consumer);
the marking codes do not need to be scanned or reflected in advance and/or fiscal receipts.
This mechanism applies only to alcoholic products, including beer. The previous procedure applies to other product groups:
marked products are delivered to restaurants and hotels based on electronic invoices;
after the electronic invoice is confirmed, the purchaser becomes the owner of the marked products (marking codes);
when marked packaging is opened, the marking codes are scanned using cash register equipment and removed from circulation using an advance receipt;
when marked products are dispensed (in full, by the glass, or as part of dishes and beverages), the marking codes are not scanned and are not displayed on the fiscal receipt.
ℹ️ HORECA segment participants must reflect the sale of marked products in fiscal receipts by specifying the IKPU and the corresponding unit of measurement (for example, liter, milliliter, etc.); specifying marking codes in fiscal receipts is not required.
How to Process a Return of Products to the Supplier
Marked products are returned to the supplier באמצעות an additional invoice that includes the marking codes of the returned products.
ℹ️ An additional invoice for a product return is issued by the supplier accepting the product back and addressed to the purchaser returning the product. The unit price and total price of the returned products are specified with a minus sign.
When marked products that were automatically removed from circulation are returned, the corresponding marking codes will automatically be returned to circulation.
Conditions for automatically returning marking codes to circulation:
the marked products belong to the following product groups: Alcoholic Products, Beer Products, Tobacco Products, Water and Soft Drinks;
they are returned from the entity that previously purchased the marked products (the purchaser) to the entity that previously shipped those products to the purchaser (the supplier);
the marking codes were automatically removed from circulation (they have the status “Removed from circulation” with the reason “Purchase by a HORECA entity”).
Result of automatically returning marking codes to circulation:
the corresponding marking codes are first automatically returned to circulation (they receive the status “In circulation” with the reason “Return of products from HORECA”)
they then change ownership (the supplier accepting the marked products back from the purchaser becomes the owner).
After the return to the supplier is processed, the marking codes will receive the status “In circulation,” with the return reason “Return under an HORECA EI.”
How to Process an Invoice Adjustment
Adjustment invoices are issued according to the general rules. At the same time, the removal of marked products purchased by catering and hotel businesses from circulation and their return to circulation are performed automatically by the ASL BELGISI system.
What to Do with Accumulated Marking Code Balances
Marking codes accumulated by catering and hotel businesses before the new functionality was implemented will be written off by the Tax Committee with the reason “HORECA Use.”
If such products (marking codes) need to be returned to the supplier, an application to cancel the write-off must be submitted through the taxpayer’s personal account.
Additional Features
Marking codes are automatically removed from circulation only if the electronic invoice specifies the “Purchase by a HORECA entity” attribute (this attribute is added automatically based on the corresponding register).
Marking codes are automatically removed from circulation only for the specified product groups. Marking codes from other product groups are not automatically removed from circulation.
In the mobile applications ASL BELGISI Consumer and ASL BELGISI Business, the result of automatic removal from circulation is displayed similarly to removal from circulation using an advance receipt. Example:
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