The President of Uzbekistan, Shavkat Mirziyoyev, signed a new law aimed at developing the country's e-commerce sector and increasing requirements for those who manage online trading platforms.
This law, titled 'On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan Aimed at Improving the E-commerce Sphere,' was adopted by the Legislative Chamber on February 10, 2026, and subsequently approved by the Senate on May 18, 2026.
The law amends the Tax Code by establishing taxation rules for foreign legal entities that provide electronic services or sell goods through e-commerce platforms. Such companies will be recognized as taxpayers when selling goods and services to individuals if the place of realization is considered Uzbekistan—that is, when the buyer resides in Uzbekistan and the goods are delivered domestically.
Furthermore, the law defines procedures for the registration and exclusion of such companies from the tax registry. Applications must be submitted electronically via the taxpayer's personal account no later than 30 calendar days after the commencement or cessation of activities.
The law also establishes cases where e-commerce platform operators, intermediaries, or Uzbek legal entities involved in payments are recognized as tax agents when conducting transactions with foreign legal entities.
The e-commerce law introduces definitions for order aggregators and their operators, digital products, digital streaming services and their operators, and clarifies the definition of an e-commerce platform operator. It enshrines the right and possibility of participation in the e-commerce sphere for both individuals and legal entities.
The law details the rights and obligations of e-commerce platform operators, order aggregator operators, and digital streaming service operators. Among the requirements, operators must verify that sellers possess the necessary licenses or permits, take measures to prevent the sale of prohibited or restricted goods, ensure the protection of users' personal data, comply with information security requirements when processing payments, and guarantee the transparency of algorithms used for product ranking and recommendations.
Digital streaming service operators must additionally monitor compliance with copyright and related rights regarding digital products hosted on their services, as well as control instances of their illegal use. If an e-commerce platform operator intends to cease operations or change terms of service, it must notify stakeholders at least 30 days in advance.
The law stipulates that the primary responsibility for failure to fulfill contracts concluded through the e-commerce operator's information systems, as well as for disputes arising from the delivery of defective goods or replacement of an ordered product with an unsuitable one, lies with the seller. If the seller cannot meet the legitimate demands of the buyer, and the contract or legislation does not provide otherwise, the e-commerce operator bears subsidiary liability to the buyer.
The law mandates that e-commerce operators, legal entities, and individual entrepreneurs acting as sellers, as well as self-employed citizens transporting goods or passengers using their own vehicles, must conduct e-commerce payments exclusively through separate bank accounts. Self-employed individuals may also use e-wallets.
Income received by self-employed individuals from such activities must be recorded in a separate bank account linked to a bank card and/or an e-wallet. Self-employed individuals are permitted to accept payments from third parties, hold funds in a separate account or e-wallet for subsequent receipt, and accept cash payments for delivered goods, completed work, and rendered services, withholding an amount equivalent to the transferred funds from the supplier without actually collecting these funds.
The e-commerce law introduces provisions regulating cross-border trade, meaning the exchange of goods whose participants or operators are located in different countries, one of which is Uzbekistan. The procedure for carrying out such trade will be determined by the Cabinet of Ministers.
Additionally, the law contains norms concerning the export and import of digital products. Customs clearance for digital products transported across the customs border on physical media will be carried out in accordance with established procedures. When exporting digital products through foreign e-commerce platforms via digital distribution, customs clearance will not be required. Currency receipts will be credited to the exporter's account after deducting platform commissions, and the timeframe for receiving funds will be determined by the rules of the respective platform.
The law will enter into force three months after its official publication.