Violation of established rules and requirements is punishable administratively. Liability for non-compliance with marking rules is specified in the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 595 dated 09/22/2021 "On measures for further improvement of taxpayer registration and simplification of the procedure for VAT reimbursement".
For officials and enterprises, liability arises:
✔️For violation by manufacturers and importers of the established procedure for mandatory digital marking of certain types of goods;
✔️For failure to equip with automated accounting devices, if such an obligation is established by law.
✔️Fines are imposed for these violations:
On officials — up to 100 base calculation units;
‼️For enterprises — a percentage of net revenue obtained in the last reporting quarter in which sales were made:
No. |
Cases of violation detection after secondary warning |
Fine amounts |
1 |
Within one month, first time |
0.2 percent of net revenue obtained in the last reporting quarter in which sales were made |
2 |
Within one year, second time |
0.4 percent of net revenue obtained in the last reporting quarter in which sales were made |
3 |
Within one year, third time |
1 percent of net revenue obtained in the last reporting quarter in which sales were made |
4 |
Within one year, fourth and subsequent times |
2 percent of net revenue obtained in the last reporting quarter in which sales were made |
⚡️Deadlines for prohibition of sale of goods without digital marking:
| Goods | Prohibition deadline | Basis |
| Tobacco and alcoholic products | January 1, 2022 | Clause 5 of CM Resolution No. 737 dated 11/20/2020 |
| Beer and beer products | April 1, 2022 | Clause 5 of CM Resolution No. 737 dated 11/20/2020 |
| Alcoholic products in aluminum packaging | December 1, 2022 | Clause 5 of CM Resolution No. 737 dated 11/20/2020 |
| Alternative tobacco | October 1, 2023 | Clause 3 of CM Resolution No. 833 dated 12/31/2020 |
| Vacuum cleaners, washing machines, refrigerators, freezers, televisions and monitors | October 15, 2022 | Clause 2 of CM Resolution No. 148 dated 04/02/2022 |
| Household gas stoves, hoods, ovens and stoves, microwave ovens, irons, water heaters. | February 1, 2023 | Clause 2 of CM Resolution No. 148 dated 04/02/2022 |
| Water heating boilers, air conditioners, household appliances with built-in electric motors (juicers, blenders, mixers, coffee grinders, meat grinders), lamps of all kinds | May 1, 2023 | Clause 2 of CM Resolution No. 148 dated 04/02/2022 |
| Medicinal products released in secondary (outer) packaging (except orphan drugs) | August 1, 2025 | Clause 2 of CM Resolution No. 149 dated 04/02/2022 |
| Medicinal products released in primary (inner) packaging (if secondary (outer) packaging is absent) and medicinal bulk product (except orphan drugs) | October 1, 2025 | Clause 2 of CM Resolution No. 149 dated 04/02/2022 |
| Orphan medicinal products, approved by the Ministry of Health of the Republic of Uzbekistan, as well as included in the State Register of Medicinal Products, Medical Devices and Medical Equipment within the procedure of recognition of registration results carried out outside the Republic of Uzbekistan | March 1, 2026 | Clause 2 of CM Resolution No. 149 dated 04/02/2022 |
| Medical devices included in the list approved in the prescribed manner. The list of medical devices is approved by the State Tax Committee and the Ministry of Health based on the results of a pilot project on digital marking of these products. | February 1, 2028 | Clause 2 of CM Resolution No. 149 dated 04/02/2022 |
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