Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan President Shavkat Mirziyoyev has signed a law aimed at improving the country’s e-commerce sector and strengthening requirements for operators of electronic trading platforms.
The law, “On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan Aimed at Improving the Sphere of Electronic Commerce,” was adopted by the Legislative Chamber on 10 February 2026 and approved by the Senate on 18 May 2026.
Taxation of foreign online platforms
The law amends the Tax Code to establish taxation rules for foreign legal entities that provide electronic services or sell goods through electronic trading platforms.
Such companies will be recognized as taxpayers for sales of goods and services to individuals if the place of supply is considered to be Uzbekistan — that is, when the buyer resides in Uzbekistan and the goods are delivered within the country.
The law establishes procedures for registering and deregistering such companies for tax purposes. Applications must be submitted electronically through the taxpayer’s personal account no later than 30 calendar days after the start or termination of operations.
It also establishes cases in which electronic trading platform operators, intermediaries or Uzbek legal entities involved in payments are recognized as tax agents for transactions involving foreign legal entities.
New concepts in e-commerce
The Law on Electronic Commerce introduces definitions for an order aggregator and its operator, digital products, digital streaming services and their operators, while also clarifying the definition of an electronic trading platform operator.
It establishes that both individuals and legal entities engaged in relevant activities may participate in or operate in electronic commerce.
Rights and obligations of platform operators
The law sets out the rights and obligations of electronic trading platform operators, order aggregator operators and digital streaming service operators.
Among other requirements, operators must verify that sellers hold the necessary licences or permits, take measures to stop the sale of goods that are prohibited or restricted from circulation, protect users’ personal data, comply with information and cybersecurity requirements when processing payments, and ensure transparency in algorithms used to recommend and rank goods.
Digital streaming service operators will additionally be required to ensure compliance with copyright and related rights concerning digital products placed on their services and monitor cases of their unlawful use.
If an electronic trading platform operator intends to terminate its operations or change its service rules, it must provide at least 30 days’ notice.
Liability for product quality
The law establishes that sellers bear primary responsibility for failure to fulfil obligations under contracts concluded through the information systems of an e-commerce operator, as well as for disputes arising from the supply of defective goods or the replacement of an ordered food product with an inappropriate product.
If a seller is unable to satisfy the buyer’s legitimate claims and the contract or legislation does not provide otherwise, the e-commerce operator will bear subsidiary liability to the buyer.
Rules for self-employed individuals
The law establishes that e-commerce operators, legal entities and individual entrepreneurs acting as sellers, as well as self-employed individuals who deliver goods or transport passengers using their own passenger vehicles, must conduct e-commerce payments exclusively through separate bank accounts. Self-employed individuals may also use electronic wallets.
Income earned by self-employed individuals from such activities will be recorded in a separate bank account linked to a bank card and/or in an electronic wallet.
Self-employed individuals will be allowed to accept payments from third parties, keep funds in a separate account or electronic wallet for subsequent collection, and accept cash payments for delivered goods, works and services while retaining an amount equal to the funds transferred to the supplier without collecting those funds.
Cross-border e-commerce and digital product exports
The Law on Electronic Commerce introduces provisions governing cross-border e-commerce, meaning trade in which participants or operators are located in different countries, one of which is Uzbekistan. The procedure for conducting such trade will be determined by the Cabinet of Ministers.
The law also introduces provisions governing the export and import of digital products. Customs clearance of digital products transported across the customs border on physical media will be carried out in accordance with established procedures.
When digital products are exported through foreign electronic trading platforms by means of digital distribution, customs clearance will not be required. Foreign-currency proceeds will be credited to the exporter’s account after deducting the platform’s service fees, while the deadline for receiving the proceeds will be determined by the rules of the respective platform.
The law will enter into force three months after its official publication.
