Tashkent, Uzbekistan (UzDaily.com) -- A system for registration, storage and accounting of consignment note in electronic form on the territory of Uzbekistan will be introduced:

from 1 April 2024 - for large taxpayers;

from 1 July 2024 - for all business entities.

This is determined by the Resolution of the Cabinet of Ministers “On additional measures for the use of modern information and communication technologies in tax administration.”

This Resolution introduced the Regulation “On the procedure for issuing invoices in electronic form”.

According to it, cargo transportation is carried out by the consignor, consignee, forwarder or persons providing services on the basis of a cargo transportation contract, using their own or leased vehicle.

An electronic consignment note (ECB) is generated using an electronic digital signature in the information system of the operators of the electronic document management system.

The processes of sending, delivering and receiving cargo through the ECB are confirmed or rejected using an electronic digital signature, indicating the reasons.

Advantages of converting ECB into electronic form:

registration of ECB at any time and anywhere;

real-time tracking of cargo delivery;

saving paper, labor and time;

checking the accuracy of the electronic ECB information by scanning a special QR code;

automatic reflection in the electronic ECB of all relevant details when entering the TIN or PINFL;

automatic reflection of the relevant information in the electronic invoices when indicating the ID number generated when registering an electronic TTN;

delivery of goods using an electronic consignment note is the basis for accounting for transport work on the basis of a contract and for calculating wages to the driver (responsible person delivering the goods).

In addition, the electronic ECB is stored in the database of the tax authorities for at least 5 years.

Moreover, if the contract specifies a period of more than 5 years, then it remains until the expiration of the contract.

- in case of technical failures, the ECB is issued in paper form. Moreover, if the failure is officially confirmed by the system operator, after its elimination, the electronic ECB is entered into the information system within 5 calendar days on the date indicated in the paper version;

- the shipper must generate an electronic invoices simultaneously with an electronic consignment note;

- transportation of goods using an electronic consignment note, which reflects false information, is considered transportation using false documents and entails liability in accordance with Article 223 of the Tax Code.

Previously, the ECB was issued manually only in paper form and electronic records were not kept. There was no way to verify the authenticity and ensure the security of the data.

Previously, the ECB was issued in paper form in 4 copies and details were entered separately into each of them.

  Due to the implementation of this procedure, in 1 year, on average, 200 thousand entrepreneurs will reduce costs for materials worth more than 16 billion soums, and reduce the cost of storing them.