Tashkent, Uzbekistan (UzDaily.com) -- President of Uzbekistan Shavkat Mirziyoyev signed a decree “On additional measures to speed up the processes of mandatory digital marking.”

According to the decree, from 1 September 2024, when cases of entrepreneurs selling labeled products without using label reading devices are detected based on data from the tax authorities’ database, these entrepreneurs will receive warnings through their personal account.

If, after two warnings, a violation of the law is repeated within a month, the entrepreneurs will be assigned a tax audit for the activities of the quarter in which the violation was committed.

If there is a repeated violation of the law, a month after the end of the tax audit, a tax audit is scheduled without notifying the entrepreneurs. In this case, the representative for the protection of the rights and legitimate interests of business entities must be notified of the audit on the day of the tax audit.

The Tax Committee will automatically select on a quarterly basis, without human intervention, at least 10% of entrepreneurs engaged in retail trade in products subject to mandatory digital labeling in each region, and carry out control measures in them. If violations are detected, tax authorities will conduct supervision in these enterprises for 3 quarters.

According to the decree, imported equipment necessary for labeling products subject to mandatory digital labeling (HS codes: 7616 999 009, 9029 900 009, 8544 499 500 and 8528 529 000) will be exempt from customs duties from 1 June 2024 to 1 June 2027.

The President provided tax breaks to entrepreneurs engaged in the retail sale of products with digital markings for the purchase of mark reading devices until January 1, 2027.

From 1 September, 2024, retail trade in beer products will be included in the list of activities carried out in accordance with the notification procedure.

For the right to retail trade in tobacco and beer products, a monthly fee of 10 percent of the gross domestic product will be introduced.