MXIK (IKPU) code directory

Who approves and maintains the classifier

The MXIK (IKPU) classifier is the Unified Electronic National Catalogue of Products (Goods and Services). The catalogue was approved by Cabinet of Ministers Resolution No. 249 of 28 April 2021; the rules for maintaining and using it are set out in the Regulation approved by Cabinet of Ministers Resolution No. 263 of 28 April 2025.

The catalogue is created and maintained through the official website tasnif.soliq.uz by the state unitary enterprise "Yangi texnologiyalar" Research and Information Centre under the Tax Committee. The same centre is the catalogue operator: it amends the catalogue and reviews taxpayers' applications for new codes.

What an MXIK code consists of

An MXIK (IKPU) is a unique 17-digit identification code of a good or service. It follows the scheme group (3 digits), class (2), position (3), subposition (3), brand (3) and attribute (3). For goods, digits 2 to 5 correspond to the HS-based customs nomenclature (TN VED) code; goods without a barcode get "000000" after the subposition code.

Where the MXIK code is required

The national catalogue is used when issuing electronic invoices (ESF), in online cash register (online KKT) receipts, when completing the customs cargo declaration (except for goods imported across the customs border for the first time) and in other cases provided by law.

The invoice forms approved by Cabinet of Ministers Resolution No. 489 of 14 August 2020 contain a separate column for the identification code under the Unified Electronic National Catalogue of goods (services).

The catalogue covers goods that are produced or imported and services that are provided. MXIK codes are also assigned to intangible assets and transactions, since these are shown in invoices.

Taxpayers must correctly show, in invoices and online cash register receipts, the MXIK that belongs to the goods or services being sold.

Consequences of a wrong code

Showing in invoices or cash register receipts identification codes that do not match the nomenclature of the goods (services) or the type of activity is subject to a fine of 1% of the value of goods (services) sold stated in those documents (Tax Code, Article 223, part 5). A code is considered non-matching if it does not match the base code of the goods, i.e. the first 11 digits.

Code changes and requesting a new code

The operator may amend codes; the changes do not affect documents issued with a code that was valid earlier. Deleting or changing a code and its units of measurement takes effect 30 days later (except creating new codes, editing names and attaching units). News about changes is published on tasnif.soliq.uz.

If no suitable code exists, the taxpayer sends the operator a request through the personal account; it is reviewed within 3 working days, after which the operator creates the code or refuses with reasons. In disputed cases the taxpayer may ask the operator for an opinion on the correct code.

According to the official tasnif.soliq.uz FAQ, a code is found by searching by subposition name, brand, barcode or customs (TN VED) code (first 4 digits), by using the questionnaire on the site or in the downloadable Excel database; if no code is found, a request is left via the interactive services. For services, the code matching the type of activity is used.

How to apply an MXIK code

• Find the subposition of your good or service: the first 11 digits are the group, class, position and subposition.
• Pick the 17-digit code on tasnif.soliq.uz: the last 6 digits are brand and attribute; goods without a barcode use "000000".
• Show this code in electronic invoices (ESF) and online cash register receipts, and for imports in the customs cargo declaration.
• Watch for changes on tasnif.soliq.uz: deleting or changing a code takes effect after 30 days.
• No suitable code? Send a request to the operator through your personal account (reviewed within 3 working days).

Quotes from primary sources

Quotes from Resolutions No. 263, No. 249 and No. 489 are given in the original language (Uzbek, Cyrillic); translations are unofficial.

• Resolution No. 263, point 1 (unofficial translation): "To take note that the Unified Electronic National Catalogue of Products (Goods and Services) was approved by Cabinet of Ministers Resolution No. 249 of 28 April 2021."
• Resolution No. 263, point 2 (unofficial translation): "To approve, as annexed, the Regulation on maintaining and using the Unified Electronic National Catalogue of Products (Goods and Services), providing for:"
• Resolution No. 263, point 3 (unofficial translation): "The Unified Electronic National Catalogue of Products (Goods and Services) is created and maintained by the state unitary enterprise "Yangi texnologiyalar" Research and Information Centre of the Tax Committee of the Republic of Uzbekistan through the official website tasnif.soliq.uz."
• Regulation No. 263, point 4 (unofficial translation): "reviewing taxpayers' applications for creating an MXIK and attaching units of measurement to it;"
• Regulation No. 263, point 2 (unofficial translation): "identification code of products and services (hereinafter MXIK) means a unique code of 17 digits (characters) intended to be assigned to each product and service and to identify them;"
• Regulation No. 263, point 3 (unofficial translation): "digits 2 to 5: the TN VED (foreign trade commodity nomenclature) code"
• Regulation No. 263, point 3 (unofficial translation): "For goods without a barcode, "000000" is assigned to the brand and attribute codes after the subposition code."
• Regulation No. 263, point 7 (unofficial translation): "7. The national catalogue is used in the following cases and for the following purposes:"
• Regulation No. 263, point 7 (unofficial translation): "when issuing electronic invoices;"
• Regulation No. 263, point 7 (unofficial translation): "in online cash register receipts;"
• Regulation No. 263, point 7 (unofficial translation): "when completing the customs cargo declaration (except for goods imported across the customs border for the first time);"
• Regulation No. 263, point 7 (unofficial translation): "in other cases established by law."
• Resolution No. 489, invoice completion rules (unofficial translation): "column 3: the identification code under the Unified Electronic National Catalogue of goods (services);"
• Regulation No. 263, point 5 (unofficial translation): "5. Goods that are produced and imported and services that are provided are the objects of the national catalogue."
• Regulation No. 263, point 5 (unofficial translation): "since intangible assets and transactions are shown in invoices, an MXIK is also assigned to them."
• Regulation No. 263, point 46 (unofficial translation): "46. Taxpayers must correctly show in invoices or online cash register receipts the MXIK relating to the products (services) being sold."
• Tax Code, Article 223(5) (unofficial translation): "Showing in invoices or cash register receipts identification codes that do not correspond to the nomenclature of the goods (services) purchased or to the specifics and types of activity carried out,"
• Tax Code, Article 223(5) (unofficial translation): "is subject to a fine of one percent of the value of goods (services) sold stated in the invoices or cash register receipts."
• Tax Code, Article 223(5) (unofficial translation): "is subject to a fine of one percent of the value of goods (services) sold stated in the invoices or cash register receipts."
• Regulation No. 263, point 47 (unofficial translation): "Codes not matching the nomenclature of goods (services) means codes that do not match the base codes of the goods (services) (the first 11 digits), except for identified products."
• Regulation No. 263, point 44 (unofficial translation): "44. Amendments to an MXIK made by the operator under point 43 do not affect any documents in which taxpayers showed the MXIK valid in the earlier period."
• Regulation No. 263, point 45 (unofficial translation): "45. Deletion and/or amendment of an MXIK and its units of measurement takes effect thirty days after the deletion (amendment), except for creating new codes, editing names and attaching units of measurement."
• Regulation No. 263, point 49 (unofficial translation): "may follow the news published on the official website tasnif.soliq.uz."
• Regulation No. 263, Annex 1 (unofficial translation): "sends the operator a request to create an MXIK through the personal account."
• Regulation No. 263, point 34 (unofficial translation): "34. A submitted request is reviewed by the operator within 3 working days."
• Regulation No. 263, point 35 (unofficial translation): "35. Based on the review, the operator creates the relevant MXIK or rejects the request stating the grounds."
• Regulation No. 263, point 50 (unofficial translation): "50. Where disputes arise in showing identification codes, taxpayers have the right to ask the operator for an opinion."