The «Authorised representative» section is not always mandatory when issuing an e-invoice: the Tax Committee explains

According to a post on the Tax Committee's channel (t.me/soliqnews), the rules on the «Authorised representative» section when issuing electronic invoices (EHF) are as follows.

What does the post say?

• Entering information about an authorised representative when issuing an EHF is not mandatory in every case.
• The post mentions item 20 of Appendix 2 to Cabinet of Ministers Resolution No. 489 of 14.08.2020: when goods (services) are sold under a commission (agency) contract, the authorised representative issues the invoice to the buyer on behalf of the principal.
• Besides the details of the principal and the buyer, such an invoice must also show the details of the authorised representative.
• According to the post, if the representative's details are shown in full, the invoice goes to the recipient of the goods; if they are not shown in full, or the sender so chooses, it is sent directly to the legal entity.

What is not known?

• We have not seen the text of item 20 of Appendix 2 to Resolution No. 489 ourselves: the description comes from the Tax Committee's post; the post links to the text of the resolution on lex.uz.
• The post does not list in which exact cases entering the representative's details is mandatory (only the commission contract is given as an example).
• The date of the post is not given; on our site it was published on 13 November 2026.

Note

This is general information relying on the Tax Committee's post. Before issuing an invoice, check the current text of the resolution.