Law No. ZRU-1173: foreign marketplaces will pay VAT in Uzbekistan from 12 December 2026

From 12 December 2026, foreign companies selling goods to individuals in Uzbekistan through electronic trading platforms become VAT payers. This is set out in Law No. ZRU-1173 of 10 September 2026 amending legislative acts to improve the e-commerce sector. The law was officially published on 12 September and enters into force three months later.

VAT for foreign sellers

Previously, the VAT obligation applied only to providers of electronic services. The amendments to the Tax Code now extend it to foreign sellers of goods. The new rules:

• Such companies must register with the tax authorities
• Uzbekistan is deemed the place of sale if both the buyer’s residence and the place of delivery are located here
• Payment intermediaries (resident or non-resident), as well as operators of national platforms transferring money to a foreign seller, become tax agents
• Tax authority documents are deemed received by a foreign company 30 days after dispatch

Platform liability

The Law “On E-Commerce” now defines electronic trading platforms, order aggregators and digital streaming services. The seller is liable for product quality. The platform operator bears subsidiary liability if the seller fails to meet the buyer’s lawful claims.

Separate accounts for payments

Legal entities, individual entrepreneurs and self-employed persons must settle e-commerce payments through separate bank accounts. Entrepreneurs and the self-employed may also use e-wallets.

What this means in practice.

• Platform operators and intermediaries have until 12 December to set up VAT calculation and withholding on sales by foreign sellers
• Sellers, self-employed couriers and taxi drivers need to open separate accounts for settlements

Photo: Shixart1985, Wikimedia Commons (CC BY 2.0)