{"id":13257,"date":"2026-09-14T15:00:00","date_gmt":"2026-09-14T10:00:00","guid":{"rendered":"https:\/\/pivot.uz\/?p=13257"},"modified":"2026-09-14T12:37:58","modified_gmt":"2026-09-14T07:37:58","slug":"xorijiy-onlayn-savdo-platformalari-uchun-yangi-soliq-qoidalari-joriy-etiladi","status":"publish","type":"post","link":"https:\/\/pivot.uz\/uz\/xorijiy-onlayn-savdo-platformalari-uchun-yangi-soliq-qoidalari-joriy-etiladi\/","title":{"rendered":"Xorijiy onlayn savdo platformalari uchun yangi soliq qoidalari joriy etiladi"},"content":{"rendered":"\n

12-dekabrdan O\u2018zbekistonda faoliyat yuritadigan xorijiy elektron savdo platformalari uchun yangi soliq talablari kuchga kiradi. Ular soliq organlarida hisobga turishi va mamlakat hududida sotilgan tovarlar bo\u2018yicha qo\u2018shilgan qiymat solig\u2018ini (QQS) to\u2018lashi kerak bo\u2018ladi. O\u2018zgarishlar elektron tijoratni tartibga solishni kuchaytirishga qaratilgan yangi qonun bilan Soliq kodeksiga kiritilmoqda.<\/p>\n\n\n\n

Marketplace\u2019lar uchun qanday talablar joriy etiladi?<\/h3>\n\n\n\n

Xorijiy elektron savdo platformalari soliq nuqtayi nazaridan O\u2018zbekiston rezidentlariga elektron xizmat ko\u2018rsatuvchi xorijiy kompaniyalarga tenglashtiriladi.<\/p>\n\n\n\n

Platforma O\u2018zbekistonda ilk bitimini amalga oshirganidan keyin 30 kun ichida<\/strong> Soliq qo\u2018mitasining elektron ofisida soliq hisobiga turishi kerak. Faoliyatini to\u2018xtatgan taqdirda esa hisobdan chiqarilish uchun ham 30 kun ichida murojaat qilishi mumkin.<\/p>\n\n\n\n

Hisobga olingan xorijiy marketplace\u2019lar har chorakda soliq hisobotini taqdim etadi. Hisobot davridan keyingi oyning 20-kunigacha tegishli soliq to\u2018lanishi kerak. Masalan, birinchi chorak uchun hisobot va to\u2018lov muddati 20-aprelgacha bo\u2018ladi.<\/p>\n\n\n\n

QQS qanday hisoblanadi?<\/h3>\n\n\n\n

Yangi tartib O\u2018zbekistondagi jismoniy shaxslarga marketplace orqali sotilgan tovarlarga ham taalluqli. Bunday savdolarda soliq bazasi tovarning realizatsiyadagi haqiqiy qiymati<\/strong>, QQS summasi hisobga olingan holda aniqlanadi. Ya\u2019ni xorijiy platforma orqali O\u2018zbekistondagi iste\u2019molchiga sotilgan tovarlar bo\u2018yicha QQSni hisoblash va to\u2018lash majburiyati platformaning o\u2018ziga yuklanadi.<\/p>\n\n\n\n

Qonunda yana bir alohida holat ham nazarda tutilgan. Agar xorijiy kompaniya o\u2018z tovar yoki xizmatlarini O\u2018zbekiston marketplace\u2019i orqali sotsa va platforma xorijiy sotuvchi nomidan to\u2018lovlarni amalga oshirsa, mahalliy platforma soliq agenti<\/strong> sifatida qaraladi.<\/p>\n\n\n\n

Yangi mexanizmning asosiy o\u2018zgarishi \u2014 xorijiy marketplace\u2019ning O\u2018zbekistonda yuridik shaxs sifatida alohida kompaniya tashkil etishidan ko\u2018ra, avvalo mamlakatdagi faoliyati uchun soliq hisobiga qo\u2018yilishi va QQS majburiyatini bajarishi<\/strong> talab qilinishidir.<\/p>\n\n\n\n

Bu transchegaraviy elektron savdoni mahalliy soliq tizimiga yaqinlashtiradi. Xorijiy platformalar orqali O\u2018zbekiston iste\u2019molchilariga sotilayotgan tovarlar ham mahalliy bozordagi soliq majburiyatlari doirasiga kiritiladi.<\/p>\n\n\n\n

Yangi qoidalar ayniqsa O\u2018zbekiston bozoriga to\u2018g\u2018ridan-to\u2018g\u2018ri chiqayotgan yoki mahalliy iste\u2019molchilardan muntazam buyurtmalar qabul qilayotgan xalqaro marketplace\u2019lar uchun muhim bo\u2018ladi.<\/p>\n\n\n\n

Qonun 2026-yil 12-dekabrdan<\/strong> kuchga kiradi.<\/p>\n","protected":false},"excerpt":{"rendered":"

12-dekabrdan O\u2018zbekistonda faoliyat yuritadigan xorijiy elektron savdo platformalari uchun yangi soliq talablari kuchga kiradi. Ular soliq organlarida hisobga turishi va mamlakat hududida sotilgan tovarlar bo\u2018yicha qo\u2018shilgan qiymat solig\u2018ini (QQS) to\u2018lashi kerak bo\u2018ladi. O\u2018zgarishlar elektron tijoratni tartibga solishni kuchaytirishga qaratilgan yangi qonun bilan Soliq kodeksiga kiritilmoqda. Marketplace\u2019lar uchun qanday talablar joriy etiladi? Xorijiy elektron savdo platformalari […]<\/p>\n","protected":false},"author":1,"featured_media":13255,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":{"format":"standard"},"jnews_primary_category":[],"jnews_override_bookmark_settings":[],"jnews_paywall_metabox":[],"jnews_override_counter":[],"jnews_podcast_option":[],"jnews_podcast_series":[],"footnotes":""},"categories":[428],"tags":[],"jnews-series":[],"class_list":["post-13257","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-siyosat-va-tartibga-solish"],"_links":{"self":[{"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/posts\/13257","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/comments?post=13257"}],"version-history":[{"count":2,"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/posts\/13257\/revisions"}],"predecessor-version":[{"id":13260,"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/posts\/13257\/revisions\/13260"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/media\/13255"}],"wp:attachment":[{"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/media?parent=13257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/categories?post=13257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/tags?post=13257"},{"taxonomy":"jnews-series","embeddable":true,"href":"https:\/\/pivot.uz\/uz\/wp-json\/wp\/v2\/jnews-series?post=13257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}