What to do in case of an erroneous e-invoice

In case of an erroneous e-invoice, a participant in the commodities turnover should issue an additional or adjusted invoice.

This is provided for by the Regulation on the Invoice Form and Related Filling-In Procedure approved by Resolution of the Cabinet of the Republic of Uzbekistan No. 489. Chapter 5 of the above document regulates issuance of additional and adjusted invoices.

An additional invoice will be issued in the case of:

Full or partial return of goods;
Changes in the conditions of delivery (e.g., price or quantity/amount of the shipped goods; or
A discount granted by the seller.

The additional invoice will be issued within one year, or within the warranty period for products with an established warranty period.

The additional invoice should include:

An additional invoice remark;
Serial number and date of invoice;
Number and date of the initial invoice (being supplemented);
Price adjustment, the price without VAT;
VAT adjustment;
Information about labeling.

The additional invoice complements the initial invoice, i.e., information on the transfer of labeling will be complemented with Data Matrix codes (for items with a positive amount of goods) or otherwise canceled (for items with a negative amount of goods).

The adjusted invoice will be used in the case of:

Changes in the tax base as a result of error correction;
Changes and/or supplements to the previously issued invoice.

The adjusted invoice should be issued during the limitation period.

The adjusted invoice should contain:

An adjusted invoice remark;
Serial number and date of issuance (must the same as on with the document being adjusted);
Number and date of the initial invoice (being adjusted);
Information about labeling.

The adjusted invoice will supersede the initial invoice, meaning that the initial information about the transfer of labeled goods will be voided and replaced with the information specified in the adjusted invoice.

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