Tashkent, Uzbekistan (UzDaily.com) — The electronic invoice and electronic waybill will be integrated into a unified document.

According to Resolution No. 168 of the government, issued on 18 March 2025, amendments and additions have been made to several regulatory acts of the Cabinet of Ministers.

In particular, the resolution provides for the merger of the electronic invoice with the electronic waybill and establishes the procedure for issuing the latter, taking into account the specific requirements of different industries.

If the transfer of goods and materials occurs simultaneously with their sale, the electronic invoice may be issued in a single format together with the waybill.

However, this rule does not apply in certain cases. Specifically, the combined document format is not used when goods are transported without vehicles, including manual movement or the use of non-registrable devices such as carts, escalators, and other mechanisms.

Additionally, the integration of documents is not permitted if the consignor sells the goods directly at the time of dispatch.