Integration Problems of Electronic Invoicing, Online Cash Register Techniques and Digital Sticker Mechanisms in the Development of Digital Tax Administration
Keywords:
Digital Tax Administration, Electronic Invoicing, Online Cash Registers, Digital Stickers, System Integration, Tax Compliance, Uzbekistan, Fiscal DigitizationAbstract
The rapid digital transformation of tax administration systems is reshaping the mechanisms through which governments collect, monitor, and audit tax obligations. In Uzbekistan, the implementation of electronic invoicing (e-invoicing), online cash registers (OCRs), and digital tax stamps (stickers) has become a cornerstone of this transformation. However, the full integration of these tools into a cohesive, transparent, and efficient system remains a critical challenge. This article investigates the structural, legal, and technological barriers to integrating these digital tax instruments and evaluates their inter-operability in practice. Using a mixed-method approach, including case studies, regulatory analysis, and stakeholder interviews, the study highlights current fragmentation issues, identifies gaps in digital infrastructure, and outlines institutional shortcomings. It also presents international best practices from countries like South Korea, Turkey, and Kazakhstan, offering practical recommendations for Uzbekistan to achieve a unified digital tax ecosystem. The findings underscore the necessity for synchronized platforms, data standardization, and risk-based control systems to enhance compliance and fiscal transparency.
References
1. [Daryo News. (2024) Uzbekistan sees uptick in tax violation complaints in 2024. Available at: [https://daryo.uz/en/2024/03/24/uzbekistan-sees-uptick-in-tax-violation-complaints-in-2024](https://daryo.uz/en/2024/03/24/uzbekistan-sees-uptick-in-tax-violation-complaints-in-2024) .
2. EDICOM. (n.d.) Electronic invoicing in Uzbekistan. Available at:
[https://edicomgroup.com/electronic-invoicing/uzbekistan](https://edicomgroup.com/electronic-invoicing/uzbekistan).
3. NewslineUz. (2025) Measures to strengthen protection against counterfeit products and improve digital labelling. Available at:
[https://newslineuz.com/article/1187223](https://newslineuz.com/article/1187223) .
4. OECD. (2019) Tax Administration 2019: Comparative Information on OECD and other Advanced and Emerging Economies. Paris: OECD Publishing.
5. Research and Markets. (2025) E-Invoicing Market Size, Competitors & Forecast to 2033. Dublin: Research and Markets.
6. UzDaily. (2025) Tax revenues in Uzbekistan increases by over 20 % in 2024. Available at: [https://www.uzdaily.uz/en/tax-revenues-in-uzbekistan-increases-by-over-20-in-2024](https://www.uzdaily.uz/en/tax-revenues-in-uzbekistan-increases-by-over-20-in-2024) .
7. World Bank. (2021) Uzbekistan continues to modernize its tax administration system with World Bank support [Press Release]. Available at:
[https://www.worldbank.org/en/news/press-release/2021/06/16/uzbekistan-continues-to-modernize-its-tax-administration-system-with-world-bank-support](https://www.worldbank.org/en/news/press-release/2021/06/16/uzbekistan-continues-to-modernize-its-tax-administration-system-with-world-bank-support) .
8. Statista. (2025) Digital Payments – Uzbekistan. Available at:
[https://www.statista.com/outlook/fmo/digital-payments/uzbekistan](https://www.statista.com/outlook/fmo/digital-payments/uzbekistan).
9. Abduhalilov, X. (2023). Raqamli soliq boshqaruvida mikrobiznesning moslashuvi: elektron hisob-fakturalarning ta’siri. Toshkent: Iqtisodiyot va Soliq Tizimi Ilmiy Nashriyoti.
10. Bird, R.M. & Gendron, P.P. (2007). The VAT in Developing and Transitional Countries. Cambridge: Cambridge University Press.
11. Bird, R.M. & Zolt, E.M. (2008). Technology and Taxation in Developing Countries: From Hand to Mouse. National Tax Journal, 61(4), pp. 791–821.
12. Ebrill, L., Keen, M., Bodin, J.P. & Summers, V. (2001). The Modern VAT. Washington D.C.: International Monetary Fund.
13. Karimov, I.A. (2021). Soliq ma’murchiligini raqamlashtirishning nazariy va amaliy asoslari. Toshkent: Iqtisodiy Tadqiqotlar Markazi.
14. Mamadaliev, G.K. (2022). Soliq tizimida elektron boshqaruv va avtomatlashtirishning rivojlanish bosqichlari. Soliq siyosati va boshqaruvi, 3(1), pp. 23–34.
15. Yermekbayeva, A. & Satpayeva, N. (2020). The Role of Digitalization in Tax Administration: Kazakhstan’s Experience with E-Invoicing and Risk-based VAT Refunds. Journal of Public Finance and Taxation, 5(2), pp. 58–74.
16. Uzdaily.uz (2023). Uzbekistan’s Digital Tax Strategy: STC Upgrades Infrastructure to 1 Petabyte Capacity. [online] Available at: https://www.uzdaily.uz/en/post/57589.
17. World Bank. (2023) Uzbekistan: Promoting Transparency through Digital Fiscal Reforms. [online] Available at: https://www.worldbank.org/en/country/uzbekistan/publication.
