Uzbekistan has approved a new package of amendments to its legislation on electronic commerce, aiming to bring tax rules, consumer protection and digital trade procedures closer to international practice while tightening oversight of rapidly growing cross border online sales.
New rules for payments and cross border e-commerce
At the fifteenth plenary session of the Senate of the Oliy Majlis, senators endorsed the Law on amendments and additions to certain legislative acts of the Republic of Uzbekistan aimed at improving the sphere of electronic commerce. The document upgrades both the Tax Code and the Law on Electronic Commerce, with a focus on how payments are conducted in online trade, including in cross border transactions and in the export and import of digital products.
The new norms introduce specific features for handling payments in e-commerce, set out conditions for transactions involving foreign platforms and vendors, and clarify how digital products are treated for tax purposes. Legislators stressed that the rapid expansion of online shopping and digital services requires a clearly defined space for e-commerce participants and conditions that support fair competition on the domestic market.
Clearer liability and stronger consumer protection
The law also reshapes the responsibility landscape between sellers, operators of e-commerce platforms and consumers. It defines cases in which a seller bears responsibility to the consumer under obligations executed through e-commerce operators, and establishes subsidiary liability of the platform operator if a seller is unable to meet the legitimate demands of the consumer.
According to senators, these provisions are designed to ensure wider access to safe online trade services for the population, strengthen trust in digital marketplaces and make the rights and obligations of all parties more predictable. The reform is expected to increase transparency in the e-commerce market and create a legal base more closely aligned with global standards.
Tax transparency and level playing field for foreign and local sellers
A central objective of the reform is to secure fair competition conditions for both domestic and foreign sellers active on the Uzbek market. By clarifying taxation mechanisms for cross border e-commerce, the law seeks to prevent the loss of tax revenues amid rapidly increasing online imports and exports, and to simplify tax collection procedures.
The legislation foresees a greater role for local e-commerce platforms as tax agents, which should streamline revenue administration and reduce the burden on individual sellers, while also making it harder for offshore vendors to compete on an untaxed basis. Lawmakers expect this to support more transparent business models and make the market more predictable for both local and international players.
Institutional context and public transparency
The plenary session brought together members of the Senate, government officials, representatives of ministries and agencies, deputies of local kengashes, members of the Youth Parliament under the Senate and media representatives. The meeting was chaired by the Speaker of the Senate, and the discussion was streamed live via the Senate channel on YouTube, underscoring the authorities’ intention to keep the reform process open to public scrutiny.
Following the debates, senators voted to approve the law, clearing the way for implementation of the new rules across Uzbekistan’s fast growing digital economy.
Why this matters for international manufacturing and design businesses
For foreign companies in furniture, construction materials, interior and exterior design, lighting, home appliances and related sectors, these changes are strategically important. As Uzbek consumers and professional buyers increasingly turn to online channels, clear rules on cross border e-commerce, payments, platform liability and taxation reduce regulatory uncertainty and operational risk for international brands considering direct entry or partnerships with local marketplaces. A more transparent, internationally compatible digital trade framework can lower barriers to testing the market via online sales, support omnichannel retail strategies and create new opportunities to reach both end consumers and project developers in Uzbekistan and, over time, in the wider Central Asian region.
