From 1 July 2026, general MXIK codes for construction resources will be phased out of e-invoices

According to a State Tax Committee announcement of 4 February 2026, from 1 July 2026 the use of certain general MXIK codes (product and service identification codes, also known as IKPU) for construction resources in electronic invoices (e-invoices, EHF) is being restricted in stages.

What has changed?

• The Unified Electronic National Catalogue of Products (Goods and Services) has been integrated with the "National Classifier of Construction Resources" electronic platform. The announcement refers in this connection to Presidential Resolution PQ-165 of 29 April 2024.
• The national classifier contains detailed technical descriptions of construction resources. 200,800 detailed MXIK codes have been created for them, each with a fixed unit of measurement.
• For this reason, some general MXIK codes currently used in e-invoices will be restricted in stages from 1 July 2026.
• The list of general MXIK codes to be restricted will be published additionally, step by step.

Who is affected?

Businesses that sell or supply construction materials and construction resources. When issuing an e-invoice, they will need to choose the detailed MXIK code that matches the specific product rather than a general code.

What should a business do?

1. Check which MXIK codes are currently used for its products.
2. If a code is a general one, find the exact (detailed) code in the catalogue.
3. If no suitable code exists or a new one is needed, log in to the personal account on the mkinfo.uz platform with an electronic digital signature (EDS/ERI), fill in the fields in the request form and submit an electronic application.

Example (prepared by the author): "Mustahkam Devor" LLC sells bricks and cement. Its accountant has been issuing all sales under one general construction-materials code. Once the restriction applies, separate codes with a clearly defined unit of measurement will have to be chosen for bricks and for cement.