On December 26, Prime Minister Abdulla Aripov signed Measures to further develop the e-commerce in Uzbekistan Resolution. According to the Resolution, only legal entities that are registered in Uzbekistan can operate as e-commerce operators (e-trading platforms/marketplaces, order aggregators, and digital streaming services).
If a legal entity or sole entrepreneur only posts information about goods, services, or digital products on their Internet resources (for example, a website or platform), but does sell or enters into e-deals and contracts, they are not subject to e-commerce regulation.
For example, an online store is an e-commerce entity if you can place an order, pay for the goods, and arrange for delivery. But a catalog website is not an e-commerce entity, since it only displays information about goods, but to make a purchase, one needs to contact the seller by phone or in person.
New concepts and terms are being adopted into the legislation to regulate e-commerce and classify its participants.
In particular, we are talking about order aggregator operators (food delivery services, Airbnb, Booking.com and others), digital streaming services (such as Netflix, Spotify, Twitch, Amazon Prime, Amazon Prime, Disney+) and electronic trading platforms (Amazon, Temu, Pinduoduo, eBay, Etsy, AliExpress, etc.).
New requirements will take effect on July 1, 2025:
- activities of e-commerce operators will become notification-based, and new requirements and conditions will be adopted, including the introduction of a register of market participants;
- services, sellers (legal entities, individual entrepreneurs), self-employed persons (sellers, couriers and taxi drivers) must conduct cash settlements in e-commerce only through separate bank accounts;
- income of the self-employed received through e-commerce will be accounted for through separate bank accounts, to which the bank card of the self-employed person will be attached. The amount received on this account will be used to determine the income and recognition of the turnover tax payer.
Meanwhile, electronic trading platforms are required to integrate their systems with the tax and customs authorities of Uzbekistan.
Within three months, the National Agency for Prospective Projects (NAPP), as an authorized body in the field of regulation and development of electronic commerce, must submit proposals to the government to change the legislation, including:
- introducing new terms and concepts in the field of e-commerce;
- introducing a notification procedure for e-commerce operators from July 1, 2025;
- maintenance of a register of e-commerce entities.
By July 1, 2025, with the involvement of international experts, the Resolution instructed to develop and implement standardized reporting forms for electronic commerce entities.
In addition, it is planned to approve the rules for the activities of courier services in the field of electronic commerce, as well as develop mechanisms for online dispute resolution in the field.
Requirements and conditions for the operation of e-commerce entities in Uzbekistan
According to the Resolution, from July 1, in order to operate as an e-commerce operator in a notification procedure, the following requirements and conditions must be met:
- registration as a legal entity in Uzbekistan;
- compliance with the requirements of legislation in the field of e-commerce, protection of personal data, copyright and related rights, consumer protection, advertising and other regulatory legal acts;
- free provision of information on the activities of the e-commerce entity upon request of the authorized body;
- compliance with the rules of retail trade;
- ensuring a functioning information system necessary for the provision of services to e-commerce participants;
- guaranteeing the accuracy of the data specified in the notification of the commencement of activities;
- mandatory registration of new employment contracts, amendments and terminations of employment contracts, as well as current contracts in the Unified National Labor System complex - if such requirements are provided for certain types of activities;
- notification of the authorized body within 10 working days after changing the name, location (address) or opening a branch or representative office;
- compliance with other requirements and conditions that take into account the specifics of the activity carried out in the notification procedure.
The Deputy chief of the NAPP stated that a number of steps are being taken:
- encouraging the opening of subsidiaries in Uzbekistan and establishing transparent mechanisms for settlements through the national banking system;
- stimulating the use of local logistics companies for the delivery of goods;
- using marketplaces to promote domestic goods to international markets.