Uzbekistan’s Law No. ZRU-1173 introduces VAT, registration, tax-agent, and compliance rules for foreign digital businesses, while setting new requirements for e-commerce platforms, streaming services, cross-border transactions, and consumer protection.
Uzbekistan published Law No. ZRU-1173 on 10 September 2026, introducing measures to strengthen regulation of the e-commerce sector.
The new legislation establishes a unified regulatory and taxation framework governing cross-border digital transactions, foreign service providers, online trading platforms, and digital streaming operators. The act also addresses cross-border trade, cybersecurity requirements, and consumer protection by defining subsidiary liability for operators in the event of seller disputes.
VAT and taxation of foreign entities
- Foreign companies providing electronic services or selling goods to individuals in Uzbekistan are subject to VAT where Uzbekistan is the place of sale.
- Intermediaries handling payments for foreign sellers generally act as VAT tax agents and must calculate and remit the tax.
- Uzbek e-commerce platforms settling payments for foreign sellers are specifically treated as tax agents.
- Uzbek legal entities purchasing electronic services from foreign companies generally act as tax agents.
Registration and compliance
- Foreign companies selling directly to individuals must register for VAT, as must intermediaries acting as tax agents.
- Registration or deregistration applications must be submitted electronically within 30 calendar days of starting or ending the relevant activities.
- Online-platform goods are taxed based on the actual sales price, including VAT.
- Tax returns and official filings must be submitted electronically.
Digital operator requirements
- The law formally recognises e-commerce platform operators, order aggregators, and digital streaming service operators.
- Operators must protect personal data and maintain payment and cybersecurity safeguards.
- E-commerce platforms and aggregators must verify sellers’ licences and prevent prohibited goods or services from being offered.
- Streaming services must protect copyright and prevent unauthorised content distribution.
Consumer protection and liability
- Operators must provide transparency for recommendation and ranking algorithms and allow customers to publish unedited reviews.
- Platforms must publish their terms, handle complaints properly, and give at least 30 days’ notice before changing service rules or suspending operations.
- Sellers remain primarily responsible for contracts and defective goods, while platforms may have subsidiary liability where sellers fail to meet legitimate customer claims.
Cross-border e-commerce and digital products
- Cross-border e-commerce transactions involving participants or operators in different jurisdictions will follow procedures set by the Cabinet of Ministers.
- Digital products imported or exported through digital distribution methods are exempt from customs declaration, with export proceeds credited to the exporter’s account after deducting platform commission fees.
The law enters into force three months after its official publication (aligning with 12 December 2026 following publication on 10 September 2026).
