Today, business entities are required to use online cash registers (online CCT) or virtual cash register systems when conducting paid transactions with the public.
Key Requirements
Entrepreneurs must strictly comply with the following rules:
Regardless of whether the payment is made in cash or via a payment terminal, the customer must be provided with a fiscal receipt containing a QR code.
A fiscal receipt must be issued for every sale of goods or provision of services.
Using payment terminals registered in the name of other individuals or entities is strictly prohibited.
When payments are made through electronic payment organizations and/or e-commerce platforms (marketplaces), an electronic fiscal receipt must be issued to the customer.
Liability for Non-Compliance
Failure to comply with these requirements will result in penalties in accordance with Article 221 of the Tax Code:
Conducting sales or providing services without using mandatory online cash registers or payment terminals, failing to issue a fiscal receipt, or refusing to accept payments via terminals — a fine of 5 million UZS.
Using cash register equipment that is not registered with the tax authorities, or issuing improper fiscal receipts — a fine of 7 million UZS.
Using payment terminals registered to other persons, or using cash register equipment that does not meet technical requirements or has malfunctioning software — a fine of 20 million UZS.
Conclusion
Proper use of online cash registers and payment terminals:
ensures compliance with tax legislation;
helps avoid financial penalties;
increases customer trust.
Therefore, all entrepreneurs are strongly advised to comply with these requirements responsibly.
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