TaxPublished: 11 November 2026Takes effect: 11 December 2026

From 11 December, 84 general IKPU codes for goods subject to mandatory digital labelling will become inactive

According to the Tax Service, from 11 December 2026, 84 general IKPU codes (MXIK in Uzbek) relating to labelled goods will be switched to inactive status. What manufacturers, importers, wholesale and retail businesses should check, and what to do if the right code does not exist.

As announced on the Tax Service's official channel, the use of general IKPU codes (product and service identification codes, MXIK in Uzbek) for goods subject to mandatory digital labelling is being restricted.

What changes?

QuestionAnswer
Which codes?84 general IKPU codes relating to goods subject to mandatory digital labelling and included in the Unified Electronic National Catalogue (tasnif.soliq.uz)
From when?From 11 December 2026
What happens?These codes are switched to inactive status
Why?To improve control over the circulation of labelled goods, a separate IKPU code is required for each type of labelled product (Cabinet of Ministers Resolution No. 833 of 31 December 2020, clause 49¹)
What if the right code does not exist?An application to create a code is submitted through the Unified Electronic National Catalogue (tasnif.soliq.uz); the application is reviewed within 3 working days (Cabinet of Ministers Resolution No. 263 of 28 April 2025, clause 54)

Who should pay attention?

The announcement gives manufacturers, importers, wholesale and retail businesses three recommendations:

  1. check the IKPU codes currently in use;
  2. for a labelled product, choose a detailed IKPU code matching that exact product instead of a general code;
  3. if the right code does not exist, apply for a code to be created for that labelled product.

When an electronic invoice and an online cash register (online CCM) receipt are issued for labelled goods, the relevant IKPU code must be shown.

Practical plan: what to do before 11 December?

The table and example below were prepared by the author.

StepWhat is doneResult
1Extract labelled goods from the item master (accounting software, cash register database)List of goods to check
2Look up each product's IKPU code in the tasnif.soliq.uz catalogue: is the code general or specific to that productList of goods using a general code
3Choose a detailed code from the catalogue instead of the general codeGoods for which a new code was found
4If no detailed code is found, apply through the catalogueApplication status is monitored
5Enter the new code in the accounting software, the online CCM database and electronic invoice templatesDocuments are issued with the correct code

Example (hypothetical). The retail shop of Sarbon Savdo LLC sells 40 kinds of labelled goods. The check showed that 6 of them use a general code. For 4, a detailed code was found in the catalogue and entered in the cash register database; for the remaining 2, an application was submitted.

IndicatorProduct types
Total labelled goods40
Using a general code6
Detailed code found in the catalogue4
Application submitted2
Passed the check, no change needed34

Tip. Do not leave the application to the last week: the review period is counted in working days, not calendar days. In the period before 11 December, 8 December (Constitution Day, a Tuesday in 2026) is a non-working public holiday (Labour Code, Article 208).

The announcement stresses that meeting these requirements on time prevents errors in document processing and helps keep accurate records of goods.

Official source

For information only; check the official text at the source.

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