Tashkent, Uzbekistan (UzDaily.com) — According to Article 227¹ of the Tax Code, the sale of unmarked alcoholic beverages, bottled water, and soft drinks is considered a violation. However, no penalties are currently applied when marked products are sold by volume (dispensed).

This gap in enforcement exists because there is no approved technical solution or regulation yet that allows for accurate accounting of partial sales (such as by-glass servings) of marked products.

The issue primarily affects hospitality businesses — such as cafes, restaurants, and hotels — where it is common to open factory-sealed bottles and sell their contents in smaller quantities.

Currently, penalties only apply to the sale of unmarked products that are subject to mandatory digital labeling. In contrast, marked products dispensed by volume are not penalized until a system for tracking such transactions is introduced.

To address this, the Tax Committee is developing a technical solution that will enable businesses to conveniently and properly account for marked products sold by volume or per unit.

A new regulation, aligned with business sector feedback, is expected to be introduced soon, providing clarity and compliance mechanisms for the industry.