New tax requirements will apply to foreign online trading platforms operating in Uzbekistan starting December 12. The platforms will be required to register with the tax authorities and pay value-added tax (VAT) on goods sold in the country.
The changes are part of amendments to the Tax Code introduced under a new law aimed at strengthening the regulation of e-commerce. The law was signed on September 10 and will come into force on December 12, 2026.
What will change for foreign platforms?
Foreign online trading platforms will be treated as foreign providers of electronic services for tax purposes. Platforms will have to register with the Tax Committee within 30 days after carrying out their first transaction in Uzbekistan. If they stop operating in the country, they will also be required to apply for deregistration within 30 days. Registered platforms will have to submit tax reports and pay the relevant taxes on a quarterly basis.
How will VAT be calculated?
The new rules will apply to goods sold through foreign online platforms to individuals in Uzbekistan. The VAT tax base will be determined based on the actual value of the goods sold, including VAT. This means that foreign platforms will be responsible for calculating and paying VAT on goods sold to consumers in Uzbekistan.
The amendments also establish rules for transactions involving foreign sellers using Uzbek online platforms. If a foreign company sells goods through a local platform and the platform processes payments on behalf of the seller, the Uzbek platform will act as a tax agent.
The new rules bring cross-border online trade further into Uzbekistan’s tax framework. Foreign platforms serving Uzbek consumers will have formal tax registration and reporting obligations, while VAT on relevant transactions will be collected through the platforms.
The changes are expected to create a more uniform tax framework for online trade, covering both foreign platforms and local e-commerce businesses. The new provisions will take effect on December 12, 2026.
