MXIK (IKPU) codes, group 099: Utility services
9 classes · 22 subpositions · 23 codes · tasnif.soliq.uz, data as of 14.10.2026
Updated:
As of 14.10.2026, group 099 "Utility services" holds 23 codes, <0.01% of all MXIK (IKPU) codes (ranked 92nd of 117). They are split across 9 classes, 10 positions and 22 subpositions.
The largest classes by number of codes are 09902 "Sewerage services" (5, 22%), 09908 "Maintenance of common property" (5, 22%), 09901 "Water supply" (4, 17%). Its largest subposition is "Fee for maintenance of common property of apartment buildings…" (09908001001, 2 codes). 1 class have their own pages; the other 8 are shown in full in the table below.
The most compact classes are 09907 "Local (city) telephone services" (1 code) and 09909 "Supply of process (non-drinking) water" (1 code). This group covers services and other transactions: the operator builds their codes on the catalogue's own groups and classes, not on the customs nomenclature.
Classes in this group
| Code | Name | Copy code |
|---|---|---|
| 09901 | Water supply4 codes | |
| 09901001001 | Cold water supply services1 code | |
| 09901001002 | Water supply services provided to the population (preferential)1 code | |
| 09901001003 | Hot water supply services1 code | |
| 09901001004 | Special surcharge on drinking water supply tariffs charged by water supply organisations1 code | |
| 09902 | Sewerage services5 codes | |
| 09903 | Gas supply services1 code | |
| 09903001001 | Gas supply services1 code | |
| 09904 | Waste disposal services3 codes | |
| 09904002001 | Municipal solid waste collection services1 code | |
| 09904002003 | Sanitary cleaning, waste and refuse collection services provided to the population (preferential)1 code | |
| 09904001001 | Waste disposal and recycling services1 code | |
| 09905 | Electricity services1 code | |
| 09905001001 | Electricity supply services1 code | |
| 09906 | Heat energy services2 codes | |
| 09906001001 | Heat supply and heating services1 code | |
| 09906001002 | Heat supply services provided to the population (preferential)1 code | |
| 09907 | Local (city) telephone services1 code | |
| 09907001001 | Local (city) telephone services1 code | |
| 09908 | Maintenance of common property5 codes | |
| 09908001001 | Fee for maintenance of common property of apartment buildings (homeowners' association services)2 codes | |
| 09908001002 | Other paid homeowners' association services (other than maintenance of common property)1 code | |
| 09908001003 | Services of management companies for apartment housing stock (all kinds)1 code | |
| 09908001004 | Fee for maintenance of non-residential premises (homeowners' association services for common non-residential property)1 code | |
| 09909 | Supply of process (non-drinking) water1 code | |
| 09909001002 | Supply of process (non-drinking) water1 code |
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).
Help with MXIK codes in accounting and e-invoices
Leader Audit accountants can match MXIK codes to your product list, review invoices and receipts and set up your accounting in line with the code rules.
Accounting servicesFrequently asked questions
Which classes make up group 099?
Group 099 "Utility services" contains 9 classes: 09901 "Water supply", 09902 "Sewerage services", 09903 "Gas supply services", 09904 "Waste disposal services", 09905 "Electricity services", 09906 "Heat energy services", 09907 "Local (city) telephone services", 09908 "Maintenance of common property" and 1 more.
What is the MXIK (IKPU) code for "Fee for maintenance of common property of apartment buildings (homeowners' association…"?
The subposition "Fee for maintenance of common property of apartment buildings (homeowners' association services)" has code 09908001001: group 099, class 09908, position 09908001 "Maintenance of common property". It covers 2 codes: all of them start with these 11 digits, and the last 6 digits stand for brand and attribute. The exact 17-digit code is chosen on tasnif.soliq.uz.
What is the MXIK (IKPU) code for "Cold water supply services"?
The subposition "Cold water supply services" has code 09901001001: group 099, class 09901, position 09901001 "Cold and hot water supply services (for individuals and legal entities)". It covers one 17-digit MXIK code starting with these 11 digits. The exact 17-digit code is chosen on tasnif.soliq.uz.
How many MXIK codes are in group 099?
As of 14.10.2026, group 099 "Utility services" has 23 codes in 22 subpositions. All of them start with 099.
Where must the MXIK code be shown?
Under the Regulation on the National Catalogue (Cabinet of Ministers Resolution No. 263 of 28 April 2025) the catalogue is used for electronic invoices, online cash register receipts and the customs cargo declaration (except goods imported for the first time). A code that does not match the base code (first 11 digits) can lead to a fine of 1% of the value under Article 223(5) of the Tax Code.
Sources
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