A flower seller entrepreneur in Tashkent has reported to Kun.uz about confusion arising from tax authorities' requirements regarding the use of the ‘Paynet Xolis’ system and cash registers. According to the entrepreneur, in January, tax officials noted his non-use of a cash register and recommended he switch to the ‘Paynet Xolis’ system. The entrepreneur stated: “All individual entrepreneurs were mandated to connect to ‘Paynet Xolis’. They said: ‘You won’t use a cash register anymore, all receipts will be issued through this system.’ If payment is in cash – you indicate cash, if by card – it needs to be paid via QR code. But the system isn’t fully operational yet, sometimes the QR code doesn’t work either.”
Later, following the tax authorities' advice, he also abandoned his terminal. However, during a recent preventive inspection, he was again asked about the terminal and receipts. The entrepreneur said: “Now they’re saying it was a test mode, that a cash register is mandatory and a receipt with a QR code must be issued. I don’t understand what’s correct.”
Tax consultant Murod Muhammadjonov commented that legislation does not obligate the use of ‘Paynet Xolis’, but issuing a fiscal receipt remains mandatory. He noted that ‘Paynet Xolis’ can function as an alternative to a cash register: through this system, revenue is entered, a QR code is generated, which is recognized as a fiscal receipt. Muhammadjonov said: “If ‘Paynet Xolis’ is installed, it doesn’t mean you can avoid issuing receipts on a cash register altogether. In fact, the fiscal receipt must be generated precisely on this platform. That is, it performs the function of a cash register.”
The State Tax Committee informed Kun.uz that currently, trade operations can be conducted not only with traditional cash registers but also through digital platforms. This includes accepting cash and non-cash payments, receiving payments via QR code, and generating electronic receipts – all permitted under the law. However, from January 1, 2026 (according to Presidential Decree No. 247), entrepreneurs are required to have a special QR code. The absence of a QR code is equated to the absence of a cash register or terminal.
The most crucial point is that using ‘Paynet Xolis’ does not exempt the entrepreneur from the obligation to use a cash register. That is, the entrepreneur must either use a cash register or issue a fiscal receipt through ‘Paynet Xolis’. For reference: since January 1, a special legal regime for individual entrepreneurs and the self-employed has been introduced in Uzbekistan, aimed at simplifying their activities through digitalization. Consequently, QR code registration has become possible only in the ‘Paynet Xolis’ application, raising concerns about potential monopoly. There have been instances of entrepreneurs being forced to use this application at the local level.
Source: kun.uz