Tax Inspection Checklist for Restaurants and Cafés in Uzbekistan: Autumn 2026

To get through a tax inspection in autumn 2026 without surprises, a restaurant or café in Uzbekistan needs to check five areas: the cash register and fiscal receipts, product labeling, alcohol paperwork, cash payment settings and the tax regime. Since 01.06.2026, venues can once again accept cash for alcohol and tobacco. Below are 24 checks, each with a deadline and a source document.

Note: this is a practical checklist, not legal advice. Before an inspection, open the current version of each document on lex.uz. The 2026 rules have already changed more than once.

What changed in 2026: key dates

Almost all the changes for the food service sector are in a single document: Presidential Decree PF-100 of 26.05.2026, which came into force on 28.05.2026. Some websites call it by a different name, such as UP-100. Go by the number and date shown on lex.uz.

Date	What happened	Document
28.05.2026	The decree on small business incentives came into force	PF-100
01.06.2026	Hotels and food service businesses can accept cash for alcohol and tobacco again. The threshold for the general tax regime rose to 12,000 BCV (base calculation values). A voluntary simplified VAT regime was introduced for food service.	PF-100
01.01.2027	The next stage of reforms begins, including merging the fees for selling alcohol. Confirm the date in the decree text.	PF-100
until 2028	Tax audits and on-site inspections are limited where the identified risk is small	PF-100

Cash register and receipts: points 1–7

The Tax Committee checks receipts remotely. If a guest complains that they didn't get a receipt, the complaint is matched against your online cash register data. So start with the register.

1. The register is registered and transmitting data. Make sure there are no unsent receipts and the fiscal module hasn't expired. Deadline: daily. Document: Art. 175 of the Code of Administrative Responsibility. Check the current fine amount in the latest version on lex.uz.
2. A fiscal receipt is issued for every payment. This applies to cash, cards and QR payments through Payme, Click, Uzum and Paynet. A guest bill (pre-check) or a card terminal slip is not a fiscal receipt. Deadline: every sale. Document: Art. 175 of the Code of Administrative Responsibility.
3. The guest receives the receipt, on paper or electronically. If a guest doesn't get a fiscal receipt, they can complain to the tax authority, and the complaint will be checked against your register data. Deadline: ongoing. Document: Art. 175 of the Code of Administrative Responsibility.
4. Refunds are processed only with a fiscal refund receipt. Every void should record a reason and the staff member responsible. A high number of voids invites questions. In AliPos, for example, every deletion and void is logged with the staff member's name and the time. Deadline: review the report weekly. Document: internal procedures.
5. VAT rates on menu items match your tax regime. If you switch regimes, reconfigure the register from the month the new regime takes effect. Deadline: whenever you change regime. Document: PF-100.
6. Cash in the drawer matches the shift report, and cashless payments match the statements. Reconcile the Z-report, the cash in the drawer, and statements from card acquiring and payment services. Deadline: at the close of every shift. Document: internal procedures.
7. There is a written procedure for connection outages. Staff know what to do when the internet goes down, and receipts are sent once the connection is back. Test this in practice, not just on paper. Deadline: once a quarter. Document: the register vendor's instructions.

Product labeling: points 8–12

Don't confuse two different processes: labeled drinks sold by the unit (water, for example) and alcohol served on the premises. For water and other drinks, the flow is "register → fiscal data operator (OFD) → Asl Belgisi". The register scans the DataMatrix code and sends it to the fiscal data operator, which passes it to Asl Belgisi, where the item is written off as sold. Alcohol in food service follows a separate rule from 2026 (see point 13).

1. Scanners can read GS1 DataMatrix. You need a 2D scanner. A linear (1D) scanner won't read the code. Deadline: before you start selling labeled products. Document: CRPT Turon operator help article.
2. The labeling code appears on the receipt. The online register must include the code on the receipt and send it to the OFD. Deadline: every unit sale of a labeled product. Document: CRPT Turon operator help article.
3. The "Label" field is filled in correctly. It should contain group "01" (product code) and group "21" (serial number). Ring up a test bottle of water and check the electronic receipt. Deadline: after every register software update. Document: CRPT Turon help center.
4. Incoming labeled stock is accepted in Asl Belgisi and in the e-invoicing system (ESF). Delivery notes must match what's actually in the stockroom. Deadline: on the day of delivery. Document: internal procedures; the acceptance process is described in the CRPT Turon help center.
5. Stock on hand matches the code balance. Do a drinks stocktake before inspection season. Deadline: monthly. Document: internal procedures.

AliPos supports labeled products. Learn more in our article on labeling through the KDS. To see how the system fiscalizes receipts, visit the Fiscalization page. Hardware and fiscalization pricing is on the pricing page.

Alcohol and warning signs: points 13–17

1. Alcohol codes are written off at purchase. Under PF-100, alcohol labeling codes are treated as sold to the end consumer as soon as the stock arrives at a café or hotel. This removes the problem of writing off codes when bottles move from the stockroom to the bar. Your job is to make sure the delivery has been accepted. Deadline: confirm the effective date in the decree text. Document: PF-100; check the exact wording of the relevant clause.
2. The register doesn't ask for a code scan on every glass. If your bartender still scans codes when selling by the glass, check the settings with your vendor. Deadline: before the inspection. Document: PF-100.
3. Your right to sell alcohol is valid and the fee is paid. In 2026, the fee for food service businesses selling beer, beer drinks and tobacco is 10% of the BCV. From 01.01.2027, the fees are expected to be merged at a rate of 10% of the BCV. Confirm the date in the decree text. Deadline: check now and again in December 2026. Document: PF-100.
4. Alcohol and tobacco warning signs meet current requirements. Don't order signs based on second-hand summaries. Check the size, placement and language against the source document. Replace any sign that has faded or is hard to see. Deadline: before the inspection. Document: look up the current requirements on lex.uz.
5. Every item on the bar menu has purchase documents. If wine is on the menu, you need an e-invoice (ESF) from the supplier for it. Deadline: ongoing. Document: supplier e-invoice; the acceptance process for labeled products is described in the CRPT Turon help center.

If you run a bar or have a wine list, take a look at our solution for bars.

Cash and payments: points 18–20

In spring 2026, many venues split bills in two, with alcohol and tobacco paid for separately. That's no longer necessary, but old settings and staff habits may linger.

1. Cash is accepted for alcohol and tobacco. Hotels and food service businesses have been allowed to do this since 01.06.2026. Deadline: from 01.06.2026. Document: PF-100.
2. No spring-era restrictions remain in the register. Remove any payment-type block on alcohol and any templates that split the bill automatically. Deadline: now. Document: PF-100.
3. Staff know the new rule, and old signs are gone. For example, "Alcohol by card only". Deadline: at the next team briefing. Document: PF-100.

Tax regime and document folder: points 21–24

1. You know which tax regime you're on. Since 01.06.2026, the threshold for moving to the general regime is 12,000 BCV, which Spot.uz calculates as UZS 4.944 billion. Deadline: from 01.06.2026. Document: PF-100.
2. You've decided on simplified VAT. From 01.06.2026 to 01.01.2030, food service businesses can opt into the simplified regime voluntarily. It applies from the month after you submit the notification. Deadline: the month after notification. Document: PF-100.
3. Your VAT refund is calculated under the new rules. Under the general regime, you can reclaim up to 40% of VAT regardless of your share of cashless revenue. Previously, this required at least 60% cashless revenue (Spot.uz). Deadline: confirm the effective date in the decree text. Document: PF-100.
4. Your document folder is ready. It should contain the register documents, e-invoices for incoming stock, alcohol permits, supplier contracts and shift reports for recent months. Until 2028, tax audits are not carried out where the identified risk is up to UZS 500 million, and on-site inspections are not carried out where it is up to UZS 100 million. Receipt and labeling checks still apply. Deadline: keep it up to date. Document: PF-100.

How to get through the checklist in one evening

Split the points by role. The manager handles points 1–7 and 18–20, the storekeeper handles 8–13 and 17, and the owner and accountant handle 14–16 and 21–24. Each person marks what's done and attaches a screenshot or photo. A small oshxona (local eatery) with a single register will finish quickly. A restaurant with a bar and delivery should set aside a full day.

FAQ

Can we accept cash for alcohol and tobacco from 1 June 2026?

Yes. Decree PF-100 allows hotels and food service businesses to do so from 01.06.2026. You no longer need to split the bill in two.

Do we need to scan the DataMatrix code for every glass of wine?

Under PF-100, alcohol codes are treated as sold as soon as the stock arrives at the venue. What matters is accepting the delivery correctly. Check the wording against the decree text on lex.uz.

Which receipts does the tax authority check?

Complaints about missing receipts are checked against online cash register data, meaning fiscal receipts. A guest bill or a card terminal slip doesn't count.

Restoranda alkogolni naqd pulga sotish mumkinmi?

Ha. 2026-yil 1-iyundan boshlab mehmonxonalar va umumiy ovqatlanish korxonalariga alkogol va tamaki mahsulotlarini naqd pulga sotishga ruxsat berilgan (PF-100-son Farmon).

Want one system to cover your register, receipts and labeling? Check out AliPos pricing or send us a request. We'll call you back, look at how your venue works and show you how fiscal receipts, the void log and inventory work in practice.