Uzbekistan is reshaping the rules of the digital game, introducing a new law that obliges foreign companies providing electronic services or selling goods through online marketplaces to register with the country’s tax authorities and pay taxes on sales to local consumers. The law, signed on ten September and taking effect on twelve December, marks a significant step in formalizing cross border e commerce and tightening oversight over global platforms operating in the Uzbek market.
New tax obligations for foreign digital vendors
The amendments to the Tax Code target foreign legal entities that provide services in electronic form or sell goods via electronic trading platforms, when the place of sale is recognized as Uzbekistan. In practice, this means that foreign marketplaces and service providers become taxpayers for operations with individuals living in the country, whenever goods are delivered or services are consumed within Uzbekistan.
Foreign companies must register with the tax authority no later than thirty calendar days from the start or termination of their activities in Uzbekistan. Registration is carried out electronically through a personal taxpayer account, and all tax reporting will be submitted online in a standardized format. This simplifies compliance procedures, but also makes it harder for foreign players to operate informally or test the market without entering the official system.
For goods sold to individuals through electronic trading platforms, the tax base is defined as the full value of the goods including tax, calculated based on actual sale prices. This approach helps the authorities capture real transaction values in rapidly growing segments such as online retail of household goods, furniture, construction materials, home appliances and interior products.
Tax agents and responsibility along the digital value chain
The law introduces the concept of tax agents for cross border electronic commerce, focusing on intermediaries that participate directly in financial settlements. These intermediaries – whether foreign or local legal entities operating under commission, agency or similar contracts – are recognized as tax agents when they handle payments between foreign sellers and Uzbek buyers.
If several intermediaries are involved in one transaction chain, the tax agent is the party that directly interacts with the buyer and the foreign seller. When foreign companies operate through Uzbek electronic trading platforms, the operators of these web resources become tax agents, responsible for calculating and remitting taxes on transactions. For services rendered to Uzbek legal entities or to nonresidents operating through permanent establishments in Uzbekistan, the buyers themselves are designated as tax agents.
This structure pushes e commerce operators and intermediaries to upgrade their accounting, payment and data systems, since they now carry not only commercial but also fiscal responsibilities. The result is a more transparent environment for cross border online trade, where the state can see who sells what, to whom and under which conditions.
New definitions and categories for e commerce operators
Uzbekistan’s Law on electronic commerce has been updated with a modern vocabulary that reflects the realities of today’s digital economy. It introduces the concepts of order aggregators and their operators, digital products, digital streaming services and their operators, as well as electronic trading platforms and their operators.
Electronic commerce is defined as cross border when its participants are located in different countries and one side is in Uzbekistan. The Cabinet of Ministers will establish detailed rules for such operations, creating a framework for global platforms and foreign brands to work legally with Uzbek customers while respecting local regulations.
Operators of electronic commerce are divided into three categories: operators of electronic trading platforms, operators of order aggregators and operators of digital streaming services. For each category, the law sets out specific rights and obligations, making clear what is expected from businesses that want to build or use digital channels in Uzbekistan.
Duties of platform operators and safeguards for consumers
Platform operators are allowed to sell goods and services directly, not only host third party sellers. At the same time, they must verify the licenses of vendors, protect the confidentiality of personal data, ensure the safety of payments and publicly disclose user rules and offer conditions. Any suspension of operations or change of rules must be announced at least thirty days in advance, which protects both local businesses and consumers from abrupt disruptions.
If a buyer receives defective goods, the primary responsibility lies with the seller. However, if the seller cannot satisfy legitimate claims, the operator of electronic commerce bears subsidiary liability. This shifts part of the risk to platforms, encouraging them to better screen partners and monitor product quality, including in categories such as furniture, interior items, building materials and home equipment.
When platforms provide escrow services, the operator has the right to return money to the buyer if the seller refuses to do so. This mechanism increases trust in online transactions, especially for higher value purchases where consumers demand additional protection before committing to pay.
Payments, digital products and cross border exports
The law requires that settlements in electronic commerce be carried out only through separate bank accounts, strengthening control over financial flows and reducing the space for shadow operations. Individual entrepreneurs and self employed persons may use electronic wallets, which keeps smaller sellers in the system while maintaining traceability of payments.
Digital products distributed via digital channels are exempt from customs clearance. This is an important simplification for businesses dealing in design files, digital interior catalogues, architectural plans, software for construction management and other intangible products that can be supplied online without crossing physical borders.
When exporters from Uzbekistan sell through foreign platforms, their foreign currency revenue is credited to their bank accounts net of the platform’s service fees. This creates clearer rules for companies that rely on international marketplaces to supply materials, furnishings or design services from Uzbekistan to external markets, supporting the country’s integration into global value chains.
Implications for international furniture, construction and interior brands
For international companies in furniture, construction materials, interior and exterior solutions, home appliances, design and architecture, this law signals that Uzbekistan is moving toward a more regulated yet predictable digital marketplace. Foreign brands selling to Uzbek consumers via global or regional platforms will need to ensure tax registration, adjust pricing models to account for local taxes and review contracts with intermediaries that might be recognized as tax agents.
At the same time, clearer rules on responsibilities, data protection, escrow services and digital exports open the door for serious long term strategies rather than experimental pilot sales. Companies that invest in compliant e commerce structures, localized content and strong partnerships with Uzbek platforms can expect a more stable operating climate, better protection of consumer trust and easier scaling of online sales in Central Asia, using Uzbekistan as a growing hub for digitally enabled trade.
