December 30, 2023
A system of registration of consignment notes in electronic form will be introduced
On December 21, 2023, the Cabinet of Ministers adopted Resolution No. 673 “On additional measures for the use of modern information and communication technologies in tax administration”. By this Resolution, the Regulation “On the procedure for registration of consignment notes in electronic form” was introduced into the PCM No. 249 dated 04/28/2021.
In accordance with the Resolution, a system of registration of consignment notes in electronic form will be phased in.
The system of registration, storage, and accounting of consignment notes in electronic form on the territory of Uzbekistan will be implemented:
from April 1, 2024 – for large taxpayers;
from July 1, 2024 – for all business entities.
According to the Regulation, cargo transportation is carried out by the shipper, the consignee, the forwarder or persons providing services on the basis of a cargo transportation agreement, on their own or rented vehicle.
An electronic consignment note is formed using an EDS (Electronic digital signature) in the information system of operators of the electronic document management system.
The processes of sending, delivering, and receiving cargo through electronic consignment notes are confirmed or rejected using EDS with an indication of the reasons.
Advantages of converting consignment notes to electronic form:
– registration at any time and in any place;
– Real-time tracking of cargo delivery;
– saving paper, labor, and time;
– verification of the authenticity of the electronic consignment notes information by scanning a special QR code;
– automatic reflection in the electronic consignment notes of all relevant details when entering a TIN (Taxpayer’s identification number) or PINI (Personal identification number of an individual);
– automatic reflection of the relevant information in electronic invoices when specifying the ID number generated during the registration of an electronic invoice in it;
– delivery of goods by electronic consignment note is the basis for accounting for transport work on the basis of a contract, and payroll to the driver (the responsible person delivering the cargo).
The electronic consignment note is stored in the database of the tax authorities for at least 5 years. 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 electronic consignment note is issued in paper form. At the same time, if the system operator officially confirms the failure, after its elimination, the electronic consignment note is entered into the information system within 5 calendar days by the date indicated in the paper version.
The shipper must form an electronic invoice simultaneously with the formation of an electronic consignment note.