Cash for Alcohol in Cafes from June 1: Decree UP-100 and 5 POS Checks

From June 1, 2026, cafes, restaurants and hotels in Uzbekistan can once again accept cash for alcohol and tobacco. Decree UP-100 of 26.05.2026 made this possible by exempting food service from the ban introduced by UP-246. The sources we found contain no similar exemption for retail shops. The general cash limit for large purchases is no longer UZS 25 million. It is now 400 BCA (base calculation amounts), which equals UZS 176 million at a BCA of UZS 440,000.

In short: what cafes should and shouldn't do

What to do:

• Re-enable cash payments for alcohol and tobacco in your POS if you switched them off in the spring.
• Brief cashiers and waiters, and take down any "alcohol by card only" signs.
• Run an alcohol stock count and reconcile it with Asl Belgisi data.
• Remove the fixed UZS 25 million limit from your internal rules and express the limit in BCA instead.

What not to do:

• Split bills into "wine by card, plov in cash". From June 1, food service businesses no longer need to.
• Push up your share of cashless revenue just to qualify for VAT refunds. According to Spot.uz, the 60% cashless condition has been dropped (details below).
• Assume the exemption covers a separate shop attached to your venue. We found no relief for retail in UP-100.

Timeline: ban → review → exemption

Here is how the rule changed step by step:

1. December 10, 2025: UP-246 "On additional measures to promote cashless payments and reduce the shadow economy". From April 1, 2026, cash can no longer be used to pay for alcohol, tobacco, real estate, cars, or goods over UZS 25 million. The decree aims to raise the share of cashless consumer payments in retail and services to 75% by 2030.
2. April 1 to May 31, 2026. The ban applies to cafes too. Restaurant owners describe the hassle of mixed bills: when an order includes alcohol and a guest wants to pay part in cash, the bill has to be split (Spot.uz, April 2026).
3. April 21, 2026. At an open dialogue with food service entrepreneurs, the government announces that mandatory cashless payment for alcohol in cafes, restaurants and hotels will be reviewed.
4. May 26, 2026: UP-100 "On creating more favorable economic and administrative conditions for the development of small businesses". From June 1, 2026, hotels and food service businesses may accept cash for alcohol and tobacco. In Uzbek, the decree is called PF-100. One media outlet dated it May 29, but the correct date is the one on lex.uz.
5. August 27, 2026: UP-175 (published 28.08.2026). In UP-246, "25 million sum" was replaced with "400 times the base calculation amount". The same decree also amended the UP-100 provision on purchasing alcohol, beer and tobacco products, so check the current version on lex.uz before an inspection.

Table: before → after → what to check in your POS

Topic	Before	Now	What to check in your POS
Alcohol and tobacco in cafes and restaurants	April 1 to May 31, 2026: cashless only (UP-246)	From June 1, 2026: cash allowed (UP-100)	Cash is enabled for all menu items, including bar and tobacco. No internal restrictions remain for cashiers
Alcohol and tobacco in retail	From April 1, 2026: cashless only	No exemption for shops in the sources we found	If your venue runs a separate shop, keep it cashless only
Mixed bills	Alcohol paid by card, the rest in cash: bills split manually	In food service, a single bill can be paid fully in cash	Cash and card totals in the shift report match the fiscal receipts
Cash limit for other goods and services	UZS 25 million	400 BCA = UZS 176 million at a BCA of 440,000 (UP-175)	No hard-coded UZS 25 million in your rules. The limit is recalculated when the BCA changes
Alcohol labeling	Pre-June 1 accounting rules are not described in the sources we found	From June 1, 2026, codes on alcohol bought by food service businesses are treated as sold for final consumption	Alcohol stock in your warehouse matches Asl Belgisi data
VAT refund (general tax regime)	40% if cashless share is at least 60%, otherwise 20%	Up to 40% regardless of cashless share (per Spot.uz)	No need to hold your cashless share at the old level. Confirm the effective date with your accountant

The 400 BCA limit: how much it is and when it affects cafes

From September 1, 2026, the BCA is UZS 440,000 (UP-115 of 23.06.2026). So the limit is 400 × 440,000 = UZS 176,000,000, more than seven times the old UZS 25 million. It applies to goods and services, except agricultural products.

For a guest ordering dinner with wine, the limit changes nothing. For your venue, it matters in two cases:

• Large banquets. A hypothetical example: a wedding for 500 guests at UZS 400,000 per person costs UZS 200 million, which is above the limit. The cap may apply to banquet services and prepayments, so check with your accountant before accepting that much in cash.
• Your own purchases. Pay for dining room or kitchen equipment over UZS 176 million by bank transfer.

When the BCA changes, the limit changes with it. That's why your internal rules should say "400 BCA", not a fixed amount.

5 POS checks after June 1, 2026

1. Payment types. Open your payment settings and make sure cash is accepted for all menu categories. If you restricted cash for the bar or tobacco in April, lift that restriction.
2. Staff instructions. Tell cashiers and waiters at the team briefing that cash for alcohol is allowed in the dining room again from June 1. Remove old signs at the till and on the bar menu.
3. Separate retail. If your restaurant runs a separate shop selling bottles, keep it cashless only. The UP-100 exemption covers hotels and food service.
4. Limit in your rules. Remove UZS 25 million from internal rules and banquet contract templates. Replace it with "400 BCA (UZS 176 million at a BCA of 440,000)".
5. Shift report. Reconcile the cash drawer with the POS report and fiscal receipts every day. Once bar sales can be paid in cash again, the cash share may grow, so this check matters more than ever.

AliPos logs every deletion and void with the employee's name and timestamp. Reports and alerts are sent to a Telegram bot, starting from the Start plan. Reports are easy to view in the AliPos Web dashboard. If your bar has its own till, see our solution for bars.

Alcohol labeling and stock: what to check

According to Buxgalter.uz, from June 1, 2026, digital labeling codes on alcohol bought by hotels and food service businesses are treated as sold for final consumption. The same article of 03.06.2026 says the Tax Committee urgently requires an alcohol stock count because of data discrepancies in the Asl Belgisi integration. There was no official guidance at the time, so keep an eye on updates on the Tax Committee website.

In practice:

• Count the bottles in the warehouse and at the bar, and draw up a dated stock count report.
• Compare the result with Asl Belgisi balances and supplier delivery documents.
• Resolve any discrepancies with your supplier before an inspection, not during one.

We cover what no longer needs scanning at the till in "Labeling in food service after UP-175". Stock counts in AliPos are included in the Standard plan, and any shortage shows up immediately.

VAT and 2027: what else UP-100 changed

• VAT refund. According to Spot.uz, venues on the general tax regime can reclaim up to 40% of VAT paid regardless of their cashless share. Previously, a 40% refund required at least 60% of revenue to be cashless; otherwise only 20% was refunded. Check the effective date against the decree text with your accountant.
• Single fee from January 1, 2027. The fees for the right to sell alcohol at retail and for alcohol sales by food service businesses will be merged. The single rate will be 10% of the BCA. Factor this into your 2027 bar budget.

If you're preparing for an inspection, go through our checklist for cafes for fall 2026 and add the points from this article.

FAQ

Can guests pay cash for alcohol in a restaurant or cafe?

Yes. From June 1, 2026, hotels and food service businesses may accept cash for alcohol and tobacco under UP-100 of 26.05.2026. From April 1 to May 31, 2026, this was banned by UP-246.

Does the exemption apply to shops?

The sources we found contain no rule allowing cash for alcohol and tobacco in retail shops. The relief covers hotels and food service.

Can a bill be paid partly by card and partly in cash?

Yes. Since cash for alcohol is allowed in food service, you no longer need to separate bar items from kitchen items at payment. What matters is that every payment goes through the POS and appears on a fiscal receipt.

How much is the 400 BCA limit?

At a BCA of UZS 440,000 (from September 1, 2026), it's UZS 176 million. The limit is set in UP-246 as amended by UP-175 of 27.08.2026.

What are the fines for accepting cash where it's prohibited?

We couldn't find fine amounts in the available sources. Don't rely on what's said in chat groups; check with your accountant or the Tax Committee.

Restoranda alkogolni naqd pulga sotish mumkinmi?

Ha. 2026-yil 1-iyundan PF-100 farmoniga ko'ra mehmonxonalar va umumiy ovqatlanish korxonalari alkogol va tamaki mahsulotlari uchun naqd pul qabul qilishi mumkin. Do'konlar uchun bunday istisno topilmadi. Naqd pulning umumiy chegarasi BHMning 400 baravari, ya'ni 176 mln so'm.

Want to see how your POS handles cash, card payments and labeled alcohol? Watch the AliPos demo, compare plans, or leave a request at alipos.uz/en/connect (in Uzbek: alipos.uz/uz/connect). Our support team works 24/7 and resolves 99% of requests in under 15 minutes.