A company can support its expense on a self-employed contractor's services only if it holds the documents. Without them a payout becomes a risk: it is hard to deduct for profit tax, and the tax authority may question the nature of the relationship. Here is what the set consists of and who prepares each document.
1. The document set for every payout
| Document | Prepared by | Purpose |
|---|---|---|
| QR-code registration certificate | issued by the tax authority to the self-employed person | confirms status and activity type |
| Written contract | the company and the contractor | basis of the engagement, subject and price |
| Act of completed work (services rendered) | the company and the contractor | confirms the result and the amount |
| Electronic invoice (ESF) | the self-employed person | primary document for the company's expense |
| Payment document | the company or the platform | confirms cashless payment and the 1% withheld |
2. The QR-code certificate
After registration the tax authority sends the self-employed person a certificate with a QR code electronically. It can be downloaded, or obtained on paper on request at the tax office or a Public Services Centre. The certificate shows the activity type. Keep a copy in the contractor's file and check the activity type against what you are paying for. It is useful to re-check the status before every payout, not only at onboarding.
3. The contract
A contract with a legal entity is concluded in writing. An electronic contract signed with a digital signature is equivalent to a paper one. Key terms: the contractor's self-employed status, the subject as a specific result, deadlines, price, acceptance by act, withholding of the 1% turnover tax by the client, and the contractor's duty to report losing status or exceeding the limit. For regular similar tasks a framework contract with separate task orders and acts is convenient.
4. The act
The act records what exactly was done, in what scope and for what amount. Its wording must match the subject of the contract and the e-invoice. An act for "services for the month" with no description of the result looks like a payroll sheet and raises reclassification risk, so it is better to list the completed tasks.
5. The electronic invoice
Self-employed people who provide services to legal entities issue them an ESF. This can be done in the personal account on my.soliq.uz or via an electronic document operator. Logging in to the account requires an individual's digital signature.
- the e-invoice is issued for the amount in the act, and the company's details must be exact;
- the company accepts the e-invoice in its document system, after which it counts as received;
- if the contractor has exceeded the 1 billion UZS limit and switched to VAT, the e-invoice is issued with VAT.
In practice: many self-employed people issue their first e-invoice precisely at a company's request. Give the contractor a short instruction and your details in advance; it saves days at month-end closing.
6. Payment
Pay cashless: to the contractor's bank account or card. From the amount in the act the company withholds the 1% turnover tax as tax agent and pays it to the budget. Cash settlements with the self-employed deprive the company of transparent proof of payment and complicate accounting for the withheld tax.
7. How to keep the documents
Keep the set per contractor: the certificate, the contract, all acts, e-invoices and payment documents. Such a register is needed both for the tax agent's reporting per self-employed person and for a quick response to a tax authority request.
This material is for reference and reflects the legislation of the Republic of Uzbekistan as of October 2026. Before acting on a specific situation, check the current wording of the acts on lex.uz or consult a tax adviser.