Retailers in Tajikistan are obligated to produce documents to  confirm legitimacy of origin of their goods.

The retail dealers now have to produce a number of other documents along with the income and expense record book.

A statement released by the Tax Committee under the Government of Tajikistan, in particular, says that the retailer now have to produce the VAT invoice, the customs declaration on imported goods and the commodity and transportation bill along with income and expense record book; otherwise, they will be fined up to 10,000 somoni.

Purchase and sale transactions by entrepreneurs engaged in retail trade are carried out on the basis of a contract, according to the statement.

“In accordance with the procedure of use of the simplified system of accountability and registration for small business entities, for legitimation of their economic transactions entrepreneurs engaged in retail trade must have confirmatory documents for purchase of goods sold.  These documents include the VAT invoice, the customs declaration on imported goods and the commodity and transportation bill.  In the absence of the required documents, entrepreneurs will be fined from 7,500 somoni up to 10,000 somoni.”