Electronic Invoices (ESF) in Uzbekistan: A Complete Guide to Didox, Soliq and ERP Integration

Short answer: An electronic invoice in Uzbekistan (ESF, "e-faktura") is a VAT invoice signed with an electronic digital signature (E-IMZO) and delivered to the buyer and the tax authorities through an accredited operator such as Didox or Faktura.uz. E-invoices have been mandatory since 1 January 2020. The biggest time sink is not the ESF itself but retyping sales data from your ERP or 1C into the operator's portal, and that step can be automated through the operator's API.

It's month end, and your accountant is retyping dozens of shipments into Didox line by line: buyer's tax ID, product, IKPU code, quantity, price, VAT. One wrong digit and the buyer rejects the invoice. Electronic invoicing in Uzbekistan removed the paper, but in many companies it did not remove the manual work. This guide explains how the ESF works, how operators differ, what a hybrid invoice is and, most importantly, how to send e-invoices directly from your ERP.

What is an electronic invoice (ESF)?

An electronic invoice (ESF) is an invoice that the seller creates in electronic form, signs with a digital signature, and that is registered in the tax authorities' information system. Legally it replaces the paper invoice: VAT accounting, the buyer's expense documentation and tax control all rely on it.

Put simply, an ESF is a document shared by three parties:

• The seller creates the invoice and signs it with an E-IMZO key;
• The buyer sees it in their account, checks it, and signs or rejects it;
• The tax authorities receive the data and use it for VAT control and reconciliation.

Unlike paper, there is no "fixing it later": every change is a new (corrected or additional) document.

Who must issue electronic invoices in Uzbekistan?

Electronic invoices have been mandatory in Uzbekistan since 1 January 2020, first and foremost for VAT payers, because input VAT credit is based on ESF data. In practice almost every legal entity selling goods, works or services, and many sole proprietors, work with ESFs, because corporate buyers require the electronic document to support their expenses.

The rules change regularly (new fields, deadlines, extra requirements for construction or marked goods), so check the current State Tax Committee requirements for your case with your accountant.

How does the ESF work: operator, E-IMZO and Soliq

The ESF chain has four links: an E-IMZO signature key, an electronic document exchange operator, roaming between operators, and the tax authorities' information system.

1. E-IMZO digital signature. You need a signature key for the director or an authorized person. It is issued by official centers and must be renewed when it expires.
2. Operator. Didox, Faktura.uz or another accredited service. The operator provides a web account (and often an API) to create, sign, send and store documents.
3. Roaming. The seller may use Didox while the buyer uses a different operator. Roaming makes sure the document reaches the recipient regardless of which service created it.
4. Tax system. Data on signed documents flows to the tax authorities and is used for VAT accounting, returns and cross-checks.

In a standard sale the flow is: seller creates the ESF → signs with E-IMZO → buyer is notified → buyer signs or rejects with a reason → status updates on both sides.

Didox, Faktura.uz or the Soliq portal: which should you choose?

The main criteria for choosing an operator are the availability and quality of its API, support for other document types (contracts, acts, powers of attorney, e-TTN waybills), pricing, and ready integration with your accounting system or ERP. The State Tax Committee publishes the list of accredited operators, and it has grown noticeably over the years.

• Didox. One of the best-known operators. Besides invoices it handles contracts, acts of completed work, powers of attorney, hybrid invoices and other documents, and offers an API for external systems.
• Faktura.uz. One of the first ESF operators in Uzbekistan, supporting the main types of electronic document exchange and integration.
• Personal account on the Soliq portal. Covers the basics for small companies with few documents, but for higher volumes and automation an operator's API is usually more practical.

Check current pricing on the operator's website. The most important question: "Can this operator connect to my ERP via API?" If the answer is no, you are stuck with retyping.

What is a hybrid invoice?

A hybrid invoice is a single document that combines the electronic invoice (ESF) and the electronic consignment note (e-TTN). It was introduced by Cabinet of Ministers Resolution No. 168 of 18 March 2025 and is used for sales that involve shipping goods.

Instead of an invoice plus a separate waybill, the hybrid document adds transport details to the product lines:

• vehicle type and license plate;
• driver and, if different, vehicle owner;
• loading and delivery addresses;
• power of attorney;
• gross and net weight, distance and delivery cost.

This matters for ERP: if your system already has a delivery document, most of the data for a hybrid invoice can be taken from it. Check the current rules on when the hybrid format is mandatory and when it is optional.

What goes into an electronic invoice?

Most ESF errors happen in three places: buyer details, the IKPU code on each line, and the VAT amount. The main fields are:

• Company details: tax ID (STIR/INN), name, address and bank details of the seller and buyer. Many operators auto-fill data by tax ID.
• Contract number and date.
• IKPU (MXIK) code. The identification code of the product or service from the Unified National Electronic Catalogue. Every line needs the correct code and unit of measure (packaging).
• Quantity, price, amount.
• VAT rate and amount. The standard rate is currently 12%. Some operations may be zero-rated or exempt.
• Marking codes. When you sell goods subject to Asl Belgisi digital marking, the code of each unit is included in the invoice and the system records the change of ownership. See our Asl Belgisi digital marking guide.

This is where an ERP pays off: set the IKPU code, unit and VAT rate once in the product record, and every invoice gets them right.

ESF, electronic document exchange and EDI: what's the difference?

An ESF is one type of electronic document exchange; EDI means machine-to-machine exchange of documents between companies' business systems.

• ESF: the invoice with tax significance, sent through an operator.
• Electronic document exchange: contracts, acts, powers of attorney, e-TTN, reconciliation statements and more.
• EDI: for example, a large retail chain sends an order straight into your system and your system automatically returns the response documents. People only handle exceptions.

For most companies the practical goal is simple: generate the ESF from the ERP sales document, send it automatically, and get the buyer's response back into the ERP.

Why is retyping invoices so expensive?

Manually copying invoices from your ERP or 1C into the operator's portal causes three kinds of loss: time, errors and inconsistent data.

1. Time. With dozens of sales a day, an accountant or sales rep spends several hours daily on duplicate entry.
2. Errors. Wrong IKPU, wrong unit of measure, rounding differences, a mistyped tax ID. A rejected invoice delays payment.
3. Inconsistency. One amount in the ERP, another in the ESF. Month-end VAT reconciliation turns into an investigation, and a tax audit raises questions.
4. No visibility. Which shipments have an invoice, which don't, which were rejected: often nobody knows for sure.

How does automatic e-invoicing from an ERP work?

ERP-to-operator integration means the ESF is generated automatically from a confirmed sales document, sent through the operator's API, and the buyer's response is returned to the ERP. A typical flow:

1. A sales rep confirms the order in the ERP; the warehouse ships the goods.
2. The ERP creates the invoice with buyer details, product lines, IKPU codes and VAT.
3. The accountant sends it to the operator in one click (or it is sent automatically).
4. The document is signed with E-IMZO, usually on the authorized person's computer.
5. The ERP tracks the status: sent, signed, rejected.
6. If rejected, the reason is visible in the ERP and a task is assigned to the responsible person.
7. Incoming invoices from suppliers also land in the ERP and are matched against purchase documents.

As a result, the full chain of each deal is visible in one system: order → shipment → invoice → buyer's signature → payment. That also forms the basis for management reporting: what management accounting is.

How does Odoo handle electronic invoices in Uzbekistan?

Standard Odoo does not ship with a connector to Uzbek ESF operators, but Deep Vision has a ready-made Odoo module for Didox, so ESFs are sent straight from Odoo. Odoo is a convenient foundation, because all the required data already lives in one database:

• Sales and Inventory hold the order and the delivery, which supply transport data for hybrid invoices (Odoo Sales and Purchase);
• Accounting holds invoices, VAT rates and tax reports (taxes and VAT in Odoo);
• the product record stores the IKPU code and unit of measure;
• the customer record stores the tax ID, contracts and payment terms.

Our module covers: converting the Odoo invoice to the operator's format, sending it via API, syncing statuses, importing incoming invoices, and showing errors to users in plain language. If you currently issue ESFs from 1C, plan this process as part of your move: migrating from 1C to Odoo.

How to set up the integration, step by step

A successful integration starts with clean data, not with code.

1. Map your current process. Who creates invoices, who signs, which operator you use, how many documents you send and receive per month.
2. Choose or confirm the operator. Request API documentation, a test environment and the terms.
3. Clean up master data. Every product needs the correct IKPU code and unit; every customer needs a correct tax ID.
4. Define the scenarios. Regular sale, return, corrected invoice, services, marked goods, hybrid invoice.
5. Test in a sandbox. Send a document for each scenario and check how it looks on the buyer's side.
6. Train your team. Accountants and sales reps need to know how to handle rejected invoices.
7. Roll out in stages. One branch or customer group first, then everyone.

For the bigger picture: business process automation: where to start.

Which mistakes should you avoid?

• Leaving IKPU codes "for later". An integration sends a wrong code just as quickly and automatically as a right one.
• Automating only outgoing invoices. Incoming invoices must reach the ERP too, or your purchase and VAT records will have gaps.
• Ignoring rejections. If statuses don't flow back to the ERP, a rejected invoice can sit unnoticed for weeks.
• Forgetting who holds the signature. An expired key or an absent signatory stops the whole process.
• Not tracking rule changes. New fields and checks require updates to the integration, so a support agreement matters.

Checklist: is your e-invoicing process ready?

• Every product and service has the correct IKPU code and unit of measure
• Customer records contain complete tax IDs and details
• An operator is chosen and it has an API
• E-IMZO keys are valid and a backup signatory is assigned
• ESFs are created from the ERP sales document, not retyped
• Statuses (signed, rejected) flow back into the ERP
• Incoming invoices are matched against purchase documents
• Marking codes are added to invoices automatically
• At month end, VAT figures in the ERP and in ESFs match

How Deep Vision can help

Deep Vision is an official Odoo Gold Partner based in Tashkent: we implement Odoo together with sales, inventory and accounting, and set up our ready-made Didox module.

• Implementation and integration. Our team has 7 certified specialists, and 26 of our client projects are listed in the Odoo partner catalogue (official partner page). Learn more: Odoo implementation service.
• Data preparation. Cleaning and migrating product records, IKPU codes and customer databases.
• Timelines. A full implementation usually takes 2–6 months; standard Sales and Inventory modules often go live in 6–8 weeks. Integration time depends on the operator, the number of scenarios and the state of your data.
• Experience. Projects for Optika.uz, Timsoll (7,000+ SKUs in Odoo) and RockBeton. More in our portfolio.

Want to issue e-invoices straight from your ERP? Fill in a short brief and we'll analyze your situation.

Frequently asked questions

What is an electronic invoice in simple terms?

It is the electronic version of a paper VAT invoice. It is signed with an E-IMZO digital signature, sent to the buyer through an operator such as Didox, and registered in the tax authorities' system. The buyer signs it or rejects it with a reason.

Since when are e-invoices mandatory in Uzbekistan?

Electronic invoices have been mandatory since 1 January 2020. The form and requirements have been updated several times since, so check the current rules in State Tax Committee sources.

What is the difference between Didox and Faktura.uz?

Both are accredited operators and exchange documents with each other via roaming. They differ in interface, additional document types, pricing and API capabilities. The main selection criterion should be how easily they integrate with your ERP or accounting system.

What is a hybrid invoice?

It is a combined document that merges the ESF and the electronic consignment note (e-TTN). It was introduced by Cabinet of Ministers Resolution No. 168 of 18 March 2025 and is used for sales involving shipment of goods. Besides product lines, it contains transport, driver and loading and delivery address details.

Why does an invoice need an IKPU code?

The IKPU (MXIK) code uniquely identifies each product or service according to the Unified National Catalogue. It must be correct on every line, or the invoice may be rejected or cause tax accounting problems. If the code is stored in the ERP product record, it is filled in correctly every time.

Can I send ESFs directly from 1C or Odoo?

Yes, through an integration with the operator's API. Ready-made solutions are common for 1C; for Odoo, Deep Vision has a ready-made module that works with Didox. The ESF is then generated from the sales document automatically and its status returns to the ERP.

Does a small company need an integration?

If you issue a handful of invoices a month, the operator's web account is enough. When you issue dozens or hundreds, errors and lost time quickly cost more than an integration.

What changes in the invoice for marked goods?

When you sell goods covered by Asl Belgisi marking, the marking code of each unit is included in the invoice and the system records the change of ownership. Because there are many codes, passing them automatically from the ERP via scanner or API is far more reliable than manual entry.

Conclusion

Electronic invoicing removed the paper; now it's time to remove the manual work. When sales, inventory and accounting live in one ERP connected to your operator, the ESF builds itself correctly: the right IKPU, the right VAT, the right quantity. The accountant handles only exceptions.

Let's look at your process together: fill in a brief for a free consultation or call +998 77 093 00 07.