From 21 August, loan and warehouse storage agreements must be registered with the tax authorities

Pursuant to Presidential Decree No. UP-95 of 19 May 2026, from 21 August 2026 loan (financial aid) agreements and warehouse storage agreements are subject to mandatory registration with the tax authorities.

The measure is part of a package strengthening tax administration and affects legal entities and entrepreneurs that practise interest-free loans and financial aid between companies, as well as warehouse operators.

An unregistered agreement creates tax risks for both parties: from additional assessments to disputes about whether the transaction is genuine. Agreements can be checked and registered through the taxpayer's personal account.

From the same package: since 1 August 2026 all contacts between inspectors and businesses are logged in the "Yagona davlat nazorati" system with "Business Protection" QR codes — paper inspection logs are a thing of the past.

What this means in practice: if your company gives or receives financial aid, audit your current agreements and register them — otherwise, during an inspection the transaction may be requalified with additional tax charges.

Photo: Blogtrepreneur, Wikimedia Commons (CC BY 2.0)