## Overview of the New QR Payment System
Starting **January 1, 2026**, Uzbekistan will introduce a **mandatory QR-code payment system** for self-employed individuals and sole entrepreneurs. Under this system, cashless payments must be accepted through special QR codes generated by digital payment platforms integrated with tax authorities. All transactions are **fiscally recorded in real time**.
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## Who Must Use a QR Code?
The following are **required** to use a QR code:
* self-employed individuals;
* sole entrepreneurs;
* those who accept payments directly from customers (cash or cashless) **outside online aggregators**.
The QR code is **legally equivalent to an online cash register or payment terminal** and serves as proof of the legality of received income.
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## When Is a QR Code Not Required?
A separate QR code is **not required** for:
* taxi drivers;
* couriers working through official online aggregators.
These aggregators are already connected to the tax system, and all transactions are **automatically fiscalized**.
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## How QR-Code Payments Work
The payment process follows these steps:
1. The service provider generates a QR code via a digital platform;
2. The customer scans the QR code using a banking or payment app;
3. The payment is processed instantly and recorded in the tax system;
4. An electronic fiscal receipt is generated automatically.
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## How Taxes Are Calculated
* All payments received via QR code are **automatically recognized as income**;
* Based on this data, a **turnover tax of 1%** is applied;
* This system simplifies tax reporting and removes the need for manual income tracking.
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## Key Benefits of the System
* no need for separate cash-register equipment;
* automatic accounting of payments and taxes;
* reduced administrative burden;
* increased transparency in customer settlements.
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## What Should Be Done in Advance?
Before 2026, self-employed individuals and sole entrepreneurs should:
* connect to an approved digital payment platform;
* choose a payment service provider;
* ensure the QR-code payment system is fully activated and operation