- The State Tax Committee of the Republic of Uzbekistan emphasizes the timely completion of electronic invoices (EHF).
- Electronic invoices are continuously monitored by tax authorities.
- EHFs must be issued on the calendar date when goods are dispatched or services are provided.
- Specific operations, such as utilities, railway transport, and continuous service deliveries, require EHFs to be submitted once at the end of the calendar month.
- EHFs for goods or services must be issued by the 10th day of the month following the month of realization.
- If the value of the realized product changes, additional or corrected EHFs can be submitted.
- Necessary adjustments must be made to tax reports if the tax amount changes.
- Some taxpayers have failed to submit revised tax reports for additional or corrected EHFs, leading to unaccounted taxes.
- Taxpayers are advised to comply with legal requirements to avoid penalties.
Source: facebook.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
