Nothing is sold on this page. It answers the two questions a shop owner asks most: does marking apply to me, and what is IKPU. Every date, percentage and document number carries a source — the links are at the bottom. Everything was checked on 19.09.2026; the rules change fast, so open the source yourself before acting.
If you are in a hurry, it fits in six lines.
The list is set by Cabinet of Ministers Resolution No. 737 of 20 November 2020 and is updated from time to time. The dates below come from it.
In any shop that sells cigarettes.
In shops licensed to sell alcohol.
In mini markets with a beer fridge.
In appliance shops. Usually not relevant to a grocery. From 22 October 2025 lamps (8539) and electronic tubes (8540) were removed from this group — CM Resolution No. 662 of 21.10.2025.
In pharmacies — nearly the whole range.
Modern nicotine products fall in this group too.
The one that hits hardest. Water, fizzy drinks and juice are in almost every shop.
In car-parts and hardware shops. Added to the list as a separate section from 22 October 2025 (HS 8507) — CM Resolution No. 662 of 21.10.2025.
In shops selling farming supplies.
Dates from CM Resolution No. 737 (20.11.2020); the latest changes to the list from No. 662 (21.10.2025). Checked on 19.09.2026. The third column is our observation, not a legal conclusion.
The main takeaway is simple: since 2024, “marking does not apply to us, we do not sell alcohol” is no longer true. Water and soft drinks are in even the smallest corner shop.
From the seller’s side, marking is five steps. The first happens before trading starts; the other four repeat every day.
A retailer of marked goods registers in Asl Belgisi. From 01.09.2024 the Tax Committee was tasked with checking that registration in retail trade of alcohol, tobacco, beer, medicines and appliances (CM Resolution No. 478 of 03.08.2024).
A delivery is accepted through documents: the codes in the box must pass to your name. If the intake is not visible in the system, the trouble shows up at the point of sale.
The Data Matrix code on each unit’s packaging is scanned. According to the operator, that code is a Data Matrix on consumer and group packaging and an SSCC on transport packaging.
The mandatory receipt requisites of an online till include the marking sign for goods subject to marking and the goods and services codes sent to the Operator (CM Resolution No. 943, point 7 of the Regulation).
Once sold, that code must not be sold by anyone else. So the sale itself travels from the till into the system — for the seller it is not extra work; the receipt does it.
We sell nothing here, so we will name the cheapest route too.
Cabinet of Ministers Resolution No. 23 of 23 January 2026 tied marking and IKPU together. It is the newest and most important change on this page.
For a shop owner there are two practical meanings. At the till: your till must take the marking code and put it on the receipt, and the seller must not forget to scan. At goods-in: without a device that reads the marking code your supplier cannot issue you an electronic invoice — so you cannot take the goods in legally.
IKPU should not be confused with marking: they are different things. Marking is the code of one physical unit; IKPU is the catalogue number of a kind of goods.
The fine for a wrong code is 1 per cent of the value of the goods or service shown in the electronic invoice or the receipt. The rule entered the Tax Code through law ZRU-741 of 29 December 2021 and applies from 1 July 2022.
Beyond the fine there are two more consequences: a wrong code breaks VAT and turnover-tax reliefs, and the buyer does not get full cashback on the receipt — cashback is paid only for goods carrying a valid code.
This section follows Presidential Resolution PP-190 of 23 May 2025. We neither soften the figures nor use them to frighten — they are as published.
Which acts count as a violation for retail and catering is listed in point 96-1 of CM Resolution No. 833: storing goods without marking, and selling without the marking code on the receipt. So “we did not scan it, we just rang it up” is a violation in itself.
An honest note: fine levels here are contested and constantly debated. So we quote only the figure in the act itself and link to it — do not rely on anyone’s promise or proposal.
The most important sentence on this page. Both the marking code and the IKPU land on the receipt — and the receipt comes from the fiscal till.
This part is about us. If marking applies to you, read it now rather than later.
If your shop sells water, fizzy drinks or juice — yes. Water and soft drinks have been mandatory since 01.03.2024. Cigarettes since 01.01.2021, beer since 01.04.2021, medicines since 01.09.2022. The dates come from Cabinet of Ministers Resolution No. 737 and were checked on 19.09.2026.
No. The marking code must appear on the receipt, and the receipt comes from an online or virtual till — the requirement is on the till. Bookkeeping software is for stock, profit and credit; it issues no fiscal receipt and cannot discharge this duty. So ask whoever services your till first.
No, and we do not hide it. The BuySale scanner does not read Data Matrix: the phone camera handles EAN-13, EAN-8, UPC-A, UPC-E, Code-128, Code-39 and QR. We are not connected to Asl Belgisi, we send nothing to any state system, and there is no IKPU field on the product card. A marked product can be kept in BuySale as an ordinary item — for stock, cost and profit — but the legal side of the code stays on your till.
No. The marking code belongs to one physical unit on the shelf: it is printed on the pack as a Data Matrix and leaves circulation once sold. IKPU is the 17-digit catalogue number of a kind of goods: a thousand bottles of the same water share one IKPU, but each bottle has its own marking code. Both end up on the receipt, and that is where they meet.
A scanner that reads only linear codes simply does not see a Data Matrix — that is a limit of the device. The operator’s own site offers small and medium business the Asl Belgisi Business app, which reads Data Matrix and SSCC codes with a phone camera and is meant to cut spending on equipment and software. For a specific scanner model, ask whoever services your till.
tasnif.soliq.uz is the single electronic national catalogue of products, on the Tax Committee’s platform. You search by product name, barcode, HS code or brand; the catalogue can be exported to Excel, or you can use the questionnaire. Marked products get an identification code; unmarked ones take the group’s base code ending in 000 000.
The fine is 1 per cent of the value of the goods or service shown in the electronic invoice or receipt. The rule entered the Tax Code through law ZRU-741 of 29 December 2021 and applies from 1 July 2022. A wrong code also breaks VAT and turnover-tax reliefs, and the buyer does not get full cashback on the receipt.
Under Presidential Resolution PP-190 of 23 May 2025, a first violation brings a warning to put it right. If it repeats after the warning, fines begin and grow within a year: 0.2 per cent of net revenue, then 0.4, then 1, and 2 per cent for the fourth and beyond; those fined at the fourth level get no VAT refund for a year. From 01.01.2026 violations are detected remotely through the tax authority’s information systems.
Every date, percentage and document number above comes from the sources below and was checked on 19.09.2026. Anything we could not verify was left off the page entirely.
Sources:
VMQ №737, 20.11.2020 — Ayrim turdagi tovarlarni majburiy raqamli markirovkalash tizimini joriy etish to‘g‘risida
VMQ №833, 31.12.2020 — Majburiy raqamli markirovkalashni bosqichma-bosqich joriy etish chora-tadbirlari to‘g‘risida
VMQ №943, 23.11.2019 — Onlayn nazorat-kassa mashinalari va virtual kassa tizimi qo‘llanilishini ta’minlash chora-tadbirlari to‘g‘risida (Nizomning 7-bandi — chek rekvizitlari)
VMQ №478, 03.08.2024 — Majburiy raqamli markirovkalanishi shart bo‘lgan tovarlar chakana savdosini tartibga solish to‘g‘risida
VMQ №23, 23.01.2026 — Majburiy raqamli markirovkalash tizimi samaradorligini oshirishga oid qo‘shimcha chora-tadbirlar to‘g‘risida
PQ-190, 23.05.2025 — Majburiy raqamli markirovkalash tizimi samaradorligini oshirishga oid qo‘shimcha chora-tadbirlar to‘g‘risida
Asl Belgisi operatori (CRPT Turon) — «Asl Belgisi. Business» mobil ilovasi
tasnif.soliq.uz — Mahsulot va xizmatlarning yagona elektron milliy katalogi
This page is not legal advice and we are not lawyers. For your own situation, ask the tax authority, your accountant or the Asl Belgisi operator. If you spot a mistake or an out-of-date entry here, write to us: we will check it, fix it and update the checked-on date. That helps us too.
Prepared by: the BuySale team · Checked: 19.09.2026 · Spotted a mistake? Tell us on Telegram
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