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?
| Question | Answer |
|---|---|
| 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:
- check the IKPU codes currently in use;
- for a labelled product, choose a detailed IKPU code matching that exact product instead of a general code;
- 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.
| Step | What is done | Result |
|---|---|---|
| 1 | Extract labelled goods from the item master (accounting software, cash register database) | List of goods to check |
| 2 | Look up each product's IKPU code in the tasnif.soliq.uz catalogue: is the code general or specific to that product | List of goods using a general code |
| 3 | Choose a detailed code from the catalogue instead of the general code | Goods for which a new code was found |
| 4 | If no detailed code is found, apply through the catalogue | Application status is monitored |
| 5 | Enter the new code in the accounting software, the online CCM database and electronic invoice templates | Documents 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.
| Indicator | Product types |
|---|---|
| Total labelled goods | 40 |
| Using a general code | 6 |
| Detailed code found in the catalogue | 4 |
| Application submitted | 2 |
| Passed the check, no change needed | 34 |
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
- Tax Service announcements — official Telegram channel: «Use of general IKPU codes for goods subject to mandatory digital labelling is restricted»
- Cabinet of Ministers Resolution No. 833 of 31 December 2020, clause 49¹ (Lex.uz)
- Cabinet of Ministers Resolution No. 263 of 28 April 2025, clause 54 (Lex.uz)
- Unified Electronic National Catalogue (tasnif.soliq.uz)
For information only; check the official text at the source.