Entrepreneurs in Tajikistan will now face fines of up to 7,500 somonis if they issue receipts that lack mandatory information.
The Majlisi Namoyandagon (Tajikistan’s lower chamber of parliament) has amended Article 614 of the Code of Administrative Offenses (CAO) to include stricter requirements for cash receipts. Previously, this article only imposed fines for failing to use cash registers with fiscal memory.
According to the amendments, receipts must now include:
· the name of the legal entity or the full name of the individual entrepreneur;
· the taxpayer identification number (TIN);
· the serial number of the cash register;
· the control receipt number, date, and time of issue;
· the name of the product (or service), unit of measurement, quantity, price, and amount for each item;
· the amount of VAT, accounting for differentiated rates for cash and non-cash payments;
· the total purchase amount.
Failure to include this information will result in a fine equivalent to 100 calculation indicators — 7,500 somonis in 2025, rising to 7,800 somonis in 2026, when the calculation index will increase from 75 to 78 somonis. This increase will also affect taxes, duties, social payments, fines, and other mandatory fees.
The Chairman of Tajikistan’s Tax Committee, Nusratullo Davlatzoda, announced that fines for tax-related offenses outlined in Chapter 33 of the Code of Administrative Offenses (CAO) will be raised. However, aside from the changes already mentioned, he did not specify which additional violations will carry higher fines or be subject to new sanctions.
Davlatzoda stated that the updated draft law includes a revised version of Article 614, Parts 1 and 3 of Article 615, and Part 1 of Article 616, with two new parts (2 and 3) added to Article 616. The exact details of these revisions were not disclosed.
He noted that an analysis of data from 2022 to 2025 reveals a growing trend in administrative offenses related to tax legislation. In 2022, more than 17,000 such violations were recorded, rising to over 20,000 in 2024. In just the first ten months of 2025, the number had already exceeded 23,000.
Davlatzoda attributed this surge in repeat offenses to the “low level of administrative fines.” According to him, more than 4,600 repeat violations were committed by taxpayers in the first ten months of 2025 alone.
Additionally, since 2023, a government decree has been in effect in Tajikistan regulating the electronic labeling of goods, the role of tracking operators, and the monitoring process.
Under Article 606 (Appendix 1) of the CAO, failure to comply with electronic labeling requirements by trade participants or tracking operators can lead to fines of up to 11,200 somonis for legal entities.
