Uzbekistan continues to gradually introduce mandatory digital labeling of goods, including alcoholic beverages, water and soft drinks. However, in practice, in the field of public catering and hotel business, there are difficulties in accounting for the bottling of such products. In this regard, penalties for dispensing labeled beverages are temporarily not applied, despite the formal requirements of Article 2271 of the Tax Code.
We are talking about situations when labeled products are opened for subsequent bottling - as happens, for example, in restaurants, bars, and hotels. Today, the current legislation does not take into account the technical nuances of partial disposal of labeled goods, which makes correct accounting impossible even if the standards are implemented in good faith.
The country's Tax Committee recognized the need to create a transparent and business-friendly algorithm that would allow accounting by the piece or by volume, without the risk of violating the rules. In the meantime, until the relevant regulations are approved, sanctions are not applied to entrepreneurs if bottling is carried out from already labeled products.
At the same time, it is emphasized that any use of unmarked beverages in sales — whether in bottling or packaging — remains a violation of the law and may result in liability.
Work on creating a new technical solution is already underway. In the near future, it is planned to introduce regulations for filling labeled products agreed with the business community, which will create more transparent and fair conditions for all market participants.
Against the background of the growing share of digital labeling and the state's desire to digitalize fiscal control, the development of flexible mechanisms for interaction with real business is becoming an important task. This is especially true for industries that work with open consumption and piece-by-piece sales, where the balance between fiscal discipline and business reality requires a systematic approach.
