The IKPU (MXIK) Code: How to Find It, Request It and Use It Correctly

Code structure: what the 17 digits consist of

The code consists of six parts (para. 3 of the Regulation): group (3 digits), class (2), position (3), sub-position (3), brand (3) and attribute (3). Digits 2 to 5 correspond to the product's HS code (TN VED, the commodity nomenclature for foreign economic activity).

For goods without a barcode, "000000" is placed after the sub-position code instead of the brand and attribute — this is the base code. Full identification with brand and attributes is done mainly for barcoded goods; without a barcode, brand and attributes are still created for vehicles, real estate, tools and equipment, cement, carpets, cotton, sawn timber and ethyl alcohol (para. 14).

For services and other transactions, the code is built on the groups and classes of the national catalogue (para. 13). Since intangible assets and transactions are also reflected in invoices, an IKPU is assigned to them as well (para. 5).

Where the IKPU is shown

In receipts and invoices, the name may be abbreviated as long as the meaning of the main name does not change (para. 6). Cash register service centres load into the memory of online cash registers only codes that exist in the national catalogue (para. 48).

• in the electronic invoice — for each line of goods or services;
• in receipts from online cash registers and virtual cash desks, and in marketplace (electronic payment system) receipts;
• in the cargo customs declaration — except for goods imported across the customs border for the first time;
• in other cases established by law (para. 7).

How to find an IKPU code on tasnif.soliq.uz

The catalogue is open on tasnif.soliq.uz (para. 28). You can search for a code (para. 29):

• by text, including advanced search;
• by the IKPU code itself;
• by the product barcode;
• by brand;
• by registration certificate number — for medicines;
• by HS position codes;
• through a questionnaire about the product;
• by downloading the catalogue in Excel format.

How to add a code to your personal account

In the search results, base codes (sub-positions) are marked with an asterisk (para. 30). The "Add to favourites" button moves the required code to the "Favourite goods" section, and the unit of measure or packaging to "Favourite units of measure / packaging". This is done in the personal account, logged in with an electronic digital signature (EDS) (para. 31).

On the product card you can download its QR code, barcode and other codes and scan them at the point of sale (para. 28).

If there is no code: how to request a new IKPU

If the required code is not in the catalogue, an application is submitted from the personal account using an EDS (para. 32). It must include (para. 33): phone number; product group, class and position; name, brand and model (attribute); material, field and purpose of use; HS code; barcode, if any; unit of measure and packaging; a photo of the product; and whether there is a tax exemption — with a reference to the specific document.

The operator reviews the application within 3 working days and either creates the code or issues a reasoned refusal (paras. 34–35). Grounds for refusal: incomplete or incorrect information; separate identification of the product is not needed; a code for this product already exists (para. 36). So before applying, it is worth also checking the catalogue by barcode and HS code.

Units of measure, packaging and sets

Each code used for invoices and receipts has a mandatory or recommended unit of measure attached. If there is one unit, it is mandatory; if there are several, the first one in the catalogue is considered recommended (para. 17). For a barcoded product, the mandatory unit becomes its name with the package contents, treated as one piece.

To sell goods in a convenient form, a package (aggregation) can be created on tasnif.soliq.uz: consumer, outer or transport packaging (paras. 21–23). For it you specify the type of activity, phone number, packaging type, quantity and unit of measure of the goods inside, and a photo of the product (para. 24). For goods with a barcode (GTIN), only outer and transport packaging is created (para. 26). The electronic invoice shows only mandatory units of measure and packaging created by the entrepreneur themselves (para. 27).

Two or more products can be sold as a set: the taxpayer creates it, and a code for the set is generated automatically — except for barcoded goods and goods subject to mandatory labelling (paras. 37–40).

Changes and deactivation of codes

The operator may change codes — to correct a text error, or to align them with the group structure or with HS codes; the history of changes is kept on the website (paras. 41, 43). These changes do not affect documents from past periods that used the previous code (para. 44).

A code is made inactive if it duplicates another, if taxpayers have not used it for 2 years, or if it is decided that detailed accounting for it is unnecessary (para. 42). Deletion or modification of a code and its units of measure takes effect after 30 days — except for creating new codes, editing names and linking units of measure (para. 45). During these 30 days, update the reference data in your cash register and accounting software; a notification arrives in your personal account (para. 4).

Fine for an incorrect IKPU code

The taxpayer must correctly show the IKPU of the goods and services sold in invoices and receipts (para. 46 of the Regulation). Showing identification codes in invoices or cash register receipts that do not correspond to the nomenclature of the goods (services) purchased or to the specifics and types of activity results in a fine of 1% of the value of goods (services) sold as stated in the invoices or receipts (part five of Article 223 of the Tax Code; in force since 1 July 2022).

A code is considered non-compliant if it does not match the base code — the first 11 digits; the exception is nomenclature changes made by the operator itself (para. 47). In a disputed situation, the taxpayer may ask the operator for an opinion (para. 50).

IKPU and tax exemptions

The tax authorities link tax exemptions for goods and services specifically to IKPU codes; exemptions are tracked in the "E-imtiyoz" information system (paras. 51–52). If there is no code yet, the exemption is stated in the application for a new code, and the Tax Committee links it or refuses within one working day. If the code already exists — through the interactive service "Request on the use of tax exemptions" on the electronic tax services portal (para. 53).