IKPU codes for restaurants and cafés: how to choose codes for dishes, sets and combos in 5 steps

In food service, IKPU (MXIK) codes are assigned by group, not by dish name. Plov and manti both go under the general “Main dishes” code from menu series 10202001. Extra services such as disposable tableware and table reservations belong to series 10202002. Banquets and catering belong to series 10202003. If a code does not match the item sold, the tax authority fines you 1% of the sale amount under Article 223(5) of the Tax Code. Below you will find a code table for a typical café menu, guidance on sets, combos and delivery, and 5 steps for setting up your cash register.

How food service codes work: three series instead of hundreds of items

On 28 November 2022, the Tax Committee consolidated food service codes in the tasnif.soliq.uz catalogue. The number of codes dropped from 306 to 47, and 26 of the remaining codes cover dishes. The old codes stopped working on 9 December 2022. If your menu was loaded into the cash register before then and nobody has checked it since, start there. The catalogue is now maintained under the Regulation approved by Cabinet of Ministers Resolution No. 263 of 28.04.2025.

• 10202001: food service menu. Everything the venue prepares and sells.
• 10202002: other on-site services. Table reservations, food delivery, disposable tableware, kids’ rooms and paid parking.
• 10202003: catering and events at venues and banquet halls. This series covers food made to order and events with related costs, such as a host or musicians.

The menu group is split into 10 categories: fast food, starters, salads, soups, bread, main dishes, sauces and side dishes, desserts, set meals, and soft drinks. The catalogue operator chose not to add codes for specific dishes like “plov”, “manti” or “kebab” because tax administration does not need that level of detail. Buxgalter.uz’s guide to finding IKPU codes on tasnif.soliq.uz confirms this.

IKPU table for a café menu

The table shows the catalogue series and group. Take the full 17-digit code and the allowed units of measure from the code’s page on tasnif.soliq.uz.

Menu item	Series	Catalogue group	What to check
Plov, manti, kebab	10202001	Main dishes prepared by a food service business	No dish-specific codes. Searching “plov” on tasnif only returns spice codes
Shashlik	10202001	Main dishes	Same logic as plov. There is no official guidance on shashlik specifically
Shurpa, mastava	10202001	Soups	—
Achichuk, Olivier salad	10202001	Salads	—
Flatbread, non	10202001	Bread	Only if bread is sold as a separate item
Sauces, side dishes	10202001	Sauces and side dishes	—
Cakes, pastries	10202001	Desserts	—
Tea, coffee, kompot, lemonade	10202001	Soft drinks	—
Burger, hot dog, shawarma	10202001	Fast food (10202001002000000)	Check the group description in the catalogue
Set, business lunch	10202001	Set meals, or fast food with the unit “pcs (set)”	Expert recommendation, see the section below
Delivery	10202002 or 10202003	Sources disagree	Check the code and request official clarification if in doubt
Disposable tableware, reservations, kids’ room	10202002	Other services	Separate line on the receipt
Mandatory deposit	10202002	10202002004000001 “Prepayment for a mandatory deposit”	“Sale” receipt. Check the code against the current catalogue
Banquet, event	10202003	Events at venues and banquet halls	Includes host and musicians

Sets and combos: where cafés go wrong most often

Sets

Here is a typical case. A café accountant chose the code “Sets and kits consisting of several goods” for a set menu. An automation consultant called this a mistake because that code is not part of the food service group. According to his analysis on Buxgalter.uz, you have two options:

• Set meals: 10202001009000001 for breakfasts, 10202001009000002 for lunches, 10202001009000003 for dinners.
• Fast food 10202001002000000: its units of measure include “pcs (set)”.

This is an expert’s practical recommendation, not a legal act. Confirm your final choice against the code’s page on tasnif.

Combos

We found no official guidance on combos in Uzbekistan, and Russian rules on set lunches do not apply here. Here is a practical approach to agree with your accountant:

• If the combo is a menu item with its own price (for example, “Plov + tea combo” for 45,000 UZS), ring it up as one line, the same way as a set: under set meals or fast food with the unit “pcs (set)”.
• If the guest builds a combo from dishes sold separately and gets a discount, ring up each item under its own code (plov under main dishes, tea under soft drinks) and apply the discount on the receipt. This way the codes on the receipt match exactly what was sold.

Do not ring up an entire combo under the code for a drink or a single dish just because it is faster.

Delivery and banquets: conflicting sources and a workable setup

Delivery

Sources disagree on delivery. In 2022, the Tax Committee placed food delivery in series 10202002 (other services). A Buxgalter.uz expert reviewing online cash register receipts named a different code: 10202003001000000, “Food services to order, including off-site (catering)”. The same expert said that ringing up delivery as “fast food” is a mistake. So:

• show the delivery fee as a separate line on the receipt;
• check the current code on tasnif.soliq.uz;
• if in doubt, ask the tax authority for written clarification and keep the reply with your cash register settings.

Banquets: prepayment → event → final payment

1. Prepayment. Mandatory deposits have their own code: 10202002004000001, “Other payments, prepayment for a mandatory deposit”. A Buxgalter.uz expert recommends issuing a “Sale” receipt at the time of payment, with a “mandatory deposit” line under this code.
2. Event. The banquet itself, with all services including the host and musicians, belongs to series 10202003.
3. Final payment. Agree in advance with your accountant and cash register provider how the prepayment is offset on the final receipt, so the amount is not counted twice.

The 1% fine: what it means in UZS and what else you lose

If an invoice or cash register receipt shows a code that does not match the item or the type of business, the fine is 1% of the value of goods and services sold. The legal basis is Article 223(5) of the Tax Code (Law No. ZRU-599), in force since 1 March 2023. The Tax Committee has also stressed that the units of measure assigned to a code must be used correctly.

Example. A café sells 400 portions of plov a month at 35,000 UZS, which comes to 14,000,000 UZS. If plov is registered under the wrong code, the fine for that item is 140,000 UZS per month. If the whole menu has wrong codes and monthly revenue is 150 million UZS, the fine rises to 1,500,000 UZS.

There are other consequences too. A wrong or missing IKPU leads to incorrect use of tax benefits and can even get them cancelled. Guests also lose the cashback on their receipt.

5 steps to set up IKPU codes in your café’s cash register

1. Export your menu from the cash register as a list: name, price, current code and unit of measure.
2. Sort items using the table: the 10 menu groups, extra services (10202002), and banquets and catering (10202003).
3. Check every code on tasnif.soliq.uz. It must belong to the food service group, be active and have a suitable unit of measure.
4. Decide separately on sets, combos, delivery and deposits. Put the decision in writing together with your accountant.
5. Enter the codes into your cash register and print a test receipt. Repeat the check whenever you add a new dish, and review regularly.

What not to do:

• apply for a dedicated plov code: the operator will refuse and point you to the general code;
• use codes outside the food service group (“sets and kits”, retail goods) for dishes you prepare yourself;
• ring up delivery as fast food;
• use one code for the entire menu without splitting it by group.

If the error is already on a receipt, or the code you need doesn’t exist

A wrong code on a receipt already issued by an online cash register can be corrected on the tax authority’s website using the “Online cash register receipt information” service. Correcting the receipt is not enough: fix the item in the cash register too, or the error will appear again on the next receipt. The Tax Committee has also warned that some businesses are running outdated online cash register software.

If the code you need does not exist, you can send a request to the catalogue operator. According to Spot.uz, requests are reviewed within 3 business days; other sources say 5. New codes are only created for items with no equivalent, so for dishes such a request is almost always pointless. Codes unused for two years are deactivated, so check seasonal items before you launch them.

If your cash register won’t print a receipt for technical reasons, that is a different problem: see our guide “Cash register won’t print a receipt: 7 causes and an action plan”. For everything an inspector looks at, use our tax inspection checklist for cafés.

FAQ

Which IKPU should I use for plov and shashlik?

Plov falls under “Main dishes prepared by a food service business” in series 10202001. By the same logic, shashlik is also a main dish, although there is no official guidance on it. Check the full code on tasnif.soliq.uz.

Can I use the “Sets and kits” code for a set menu?

An automation consultant considers this a mistake because the code is outside the food service group. He suggests set meals (10202001009000001–003) or fast food 10202001002000000 with the unit “pcs (set)”.

What is the code for food delivery?

The Tax Committee places delivery in series 10202002, while one expert points to 10202003001000000. Show delivery as a separate line, check the code in the catalogue and request written clarification if in doubt.

How do I ring up a banquet prepayment?

Mandatory deposits use code 10202002004000001 on a “Sale” receipt. The banquet itself belongs to series 10202003.

How do I fix a wrong IKPU on an issued receipt?

Use the “Online cash register receipt information” service on the tax authority’s website. Then make sure you also fix the code in your cash register.

MXIK kodi umumiy ovqatlanishda qanday tanlanadi?

Taom nomi bo'yicha emas, guruh bo'yicha tanlanadi. Palov va kabob uchun «asosiy taomlar» kodi (10202001 seriyasi) olinadi. Qo'shimcha xizmatlar 10202002 seriyasiga, banket va keytering 10202003 seriyasiga kiradi. Kodni tasnif.soliq.uz saytida tekshiring.

AliPos fiscalizes receipts in line with Uzbekistan’s requirements. When you sign up, we transfer your menu to the cash register for you, so it’s worth asking your accountant to check the IKPU codes against the table in this article beforehand. See our pricing or request a setup: we’ll call you back within 15 minutes and answer your cash register questions.