Tashkent, Uzbekistan (UzDaily.com) -- A Presidential Resolution "On additional measures to improve the use of cash registers in the field of retail trade and the provision of services" was adopted.

According to the Resolution, from 1 January 2022:

- individuals who made a purchase at retail, catering and consumer services and registered a purchase receipt in a mobile application, at the end of the month, are refunded 1% of the purchase amount.

The document said that this rule will not be applied for payments for the purchase of a car, railway and air tickets, utilities and communication services, as well as purchase receipts received when paying through payment system operators.

- Individuals who have notified the tax authorities through a special program about the sale of goods and the provision of services, the use of counterfeit marking or lack of marking, without presenting the buyer with checks or equivalent documents, are paid a remuneration in the amount of 20 percent of the fine imposed;

- a requirement is established for operators of payment systems to ensure the mandatory connection of their payment systems to online cash registers, and thereby ensure integration into the information systems of tax authorities.

From 1 January  2022, it is prohibited to provide online cash registers and virtual cashier's receipts, which do not reflect the identification codes of the unified electronic National catalog of products (goods and services).

Until 1 January 2023, business entities have been granted the right to reduce the amount of accrued and payable income tax or turnover tax, or personal income tax paid by individual entrepreneurs by the amount of expenses associated with the purchase of an online cash register and each of the special devices, but in a size not exceeding 4 times the size of the base calculated value for one device.