During 2025, about 270 individual entrepreneurs and organizations were discovered to be involved in such schemes. As a result of inspections, over 3 billion 744 million soms were additionally charged to the state budget, including fines and penalties, as reported by the STS.
Unfair taxpayers have caused significant damage to the state by distorting tax accounting data and issuing fictitious E-invoices to create non-existent expenses with the aim of illegally reducing their tax liabilities.
To more effectively detect such violations, the STS actively employs modern digital technologies.
Today, various tools are used, including electronic analytics, automated control systems, a risk-oriented approach, modern information platforms, and data analysis algorithms.
During inspections of the activities of fictitious companies, data comparisons are made, such as issued E-invoices, tax reports, import and export operations, bank transactions, as well as information about warehouses and transportation.
One of the most common fraudulent schemes is the use of fictitious E-invoices.
For example, a document in the form of an invoice exists, but there is no actual delivery of goods or provision of services. Entrepreneurs issue papers for non-existent deliveries, creating the appearance of expenses, while in reality, no operations take place.
To create the appearance of legitimate purchases of goods and services, as well as for the subsequent issuance of non-commodity E-invoices, fraudulent entities require an amount of VAT, which is formed through one-day companies.
These schemes are organized in such a way that they create the appearance of legitimate costs or the origin of goods and services, occurring within a chain of interconnected parties.
It should be noted that without the participation or assistance of certain officials from regulatory bodies, including tax authorities, the implementation of such schemes on a large scale is impossible.
In 2025, more than 50 employees were dismissed from the tax service for violations of this kind.
It is important to remember that issuing E-invoices is only possible in the presence of real economic transactions and confirmed actual movement of goods and services.
All attempts to use E-invoices in schemes of fictitious documentation will be detected and stopped.
Violators face, at best, additional tax assessments and doubled penalties, and at worst, criminal liability, suspension of activities, and serious business restrictions.
As part of the fight against the shadow economy, the tax service intends to annul fictitious E-invoices and unjustified amounts of tax credits.
At the same time, responsibility for such violations will be placed on the beneficiary.
Thus, taxpayers who acquired such "services" and "goods" without real economic transactions are advised to submit amended tax reports. Otherwise, tax authorities will conduct an inspection of their activities in accordance with the law.
The STS strongly urges taxpayers to refrain from illegal actions and to conduct their business activities in good faith, as such schemes are usually uncovered and can lead to serious financial losses.
The tax service is consistently working to create a favorable economic environment, forming a transparent and fair taxation system, as well as minimizing excessive control and administrative measures for businesses. These measures are aimed at supporting entrepreneurship and developing business activity.
Entrepreneurs must recognize their responsibility and conduct their activities openly, transparently, and in good faith, complying with tax legislation.
Only with mutual trust and honest fulfillment of obligations is sustainable business and economic development as a whole possible.
