From 2027, ETTN will become mandatory in the medical field.

According to the updated requirements, taxpayers selling oil, petroleum products, alcohol, and tobacco products are already required to use ETTN. And from 2027, this list will expand to include medicines and medical devices. The new rules apply to all market participants, regardless of the taxation system.

How it works:

• The seller issues an electronic invoice when selling goods or services, and the buyer confirms it within the specified time frame.
• The ESF records the fact of shipment or service provision and their cost.
• Exceptions are provided for certain categories — entrepreneurs on a simplified tax system with a zero rate and income of up to 15 million soms, working under a patent or in agriculture, as well as those who apply a 0.5% rate under special regimes.

If the goods are purchased from a seller who is not a member of the EFIS system, the taxpayer is required to enter the data independently using a special electronic document — “on entering data when purchasing from persons outside the system”. This must be done at the time of receipt of the goods at the warehouse or point of sale.

There are exceptions: data does not need to be entered for goods that fall into controlled categories — alcohol, tobacco, jewelry, oil and petroleum products, medicines, and medical devices.

Violations are punishable by a fine of 5% of the cost of the goods if the information is not entered into the system and there are no primary documents. This applies to taxpayers under the general and simplified regimes.

Cash registers are mandatory for anyone operating under the simplified single tax regime. For entrepreneurs operating under a patent or special regimes, the use of cash registers remains voluntary.