Uzbekistan Prepares New Rules for Marketplaces and Digital Platforms

Tashkent, Uzbekistan (UzDaily.com) — On 6 January, the Legislative Chamber of the Oliy Majlis approved in the first reading a draft law aimed at developing e-commerce in Uzbekistan, the parliamentary press service reported.

This was the first bill considered by deputies in 2026. Proposed by the Cabinet of Ministers, the draft law is designed to establish a modern legal framework for regulating consumer relations and entrepreneurial activity in the field of electronic commerce.

The legislation introduces and clarifies key concepts such as e-commerce platform operators, order aggregators, digital streaming services, e-commerce participants, and cross-border e-commerce. These definitions aim to eliminate legal gaps and ensure a unified approach to regulating the sector.

The draft law also includes amendments to improve taxation mechanisms and optimize business processes in e-commerce. Its adoption is expected to create a more transparent and structured online trading ecosystem and reduce shadow economic activity.

During the plenary session, the draft was presented by Deputy Director of the National Agency for Advanced Projects, Orifjon Fayziev. He noted that the law provides measures to promote a healthier competitive environment in e-commerce and ensure stable budget revenues. Depending on the type of activity—marketplaces, aggregators, or streaming services—specific rights, responsibilities, and liability measures will be established.

A separate provision requires individual entrepreneurs and self-employed persons engaged in e-commerce to use special accounts, a rule introduced under the special legal regime established in August of last year.

Additionally, the draft law regulates the application of a zero value-added tax rate and reduced tax rates for exporters selling goods through marketplaces. To qualify for tax benefits, they will need to provide a cargo customs declaration.

The draft law was approved by deputies in the first reading.