What happened
“Red” status — if the supplier has not paid the VAT, the buyer will not be able to offset the tax. “Green” status — with full VAT payment, the document automatically switches to the “low risk” category.
The system will affect not only farmers but also companies in other sectors.
Context
In 2024, 62% of greenhouse farms did not submit a single electronic invoice. Of the 2.3 million tons of tomatoes grown, only 6% were reflected in the report. One of the enterprises attempted to transfer 900 billion soums through electronic invoices under the guise of selling metal and requested a refund of 96 billion soums of VAT.
Запуск системы обсуждался с МВФ и общественным советом при Налоговом комитете.
