Taxation of foreign marketplaces has been regulated
The new law has introduced amendments to tax legislation and e-commerce rules. The document defines the procedure for accounting, calculating, and paying taxes by foreign companies selling goods through electronic trading platforms.
Taxation of foreign marketplaces has been regulated
Law No. ZRU-1173 dated September 11, 2026, has introduced amendments and additions to certain legislative acts aimed at improving the e-commerce sector.
It is noted that the rapid development of digital technologies requires the formation of a national e-commerce space with a modern logistics infrastructure for e-commerce participants, as well as further improvement of the legal framework to protect the rights and interests of e-commerce participants.
The Law introduces amendments and additions to the Tax Code, which are aimed at defining the taxation of foreign legal entities providing electronic services or selling goods through electronic trading platforms, their registration and deductions, calculation and withholding of taxes, submission of tax reporting by them, and payment of taxes. In particular, foreign marketplaces are required to pay VAT on goods sold in Uzbekistan.
In addition, amendments have been made to the Law "On Electronic Commerce", establishing the rights and obligations of e-commerce, electronic trading platforms, participants and operators of electronic commerce, payments in the field of e-commerce, specifics of cross-border e-commerce, as well as the export and import of digital goods.
The document was published in the National Database of Legislation in the state language and entered into force on September 12, 2026.