On December 28, 2024, the Cabinet of Ministers of the Republic of Uzbekistan adopted a resolution “On measures for the further development of e-commerce in the Republic of Uzbekistan” (hereinafter referred to as the “Resolution”). This Resolution is aimed at improving and introducing mechanisms for regulating, controlling and reporting legal relations in the field of electronic commerce in the country, as well as creating favorable conditions for the logistics infrastructure. The National Agency for Advanced Projects (hereinafter referred to as the “Agency”) was appointed as the competent authority.
The Agency of the Ministry of Economy and Finance of the Republic of Uzbekistan establishes that only legal entities that are residents of the Republic of Uzbekistan can act as e-commerce operators. In turn, an e-commerce operator is not recognized as a legal entity and/or an individual entrepreneur who does not assume any obligations through electronic contracts or agreements, but is limited to providing users with information or information about goods (services, works) and digital products through its own information resource or platform.
Starting from July 1, 2025, a notification procedure will be introduced for e-commerce operators, subject to the following conditions:
- state registration as a legal entity of the Republic of Uzbekistan;
- compliance with the requirements of electronic commerce of the Republic of Uzbekistan, protection of personal data, copyright and related rights, consumer protection, legislation in the field of advertising and other legal documents;
- at the request of the authorized body, free provision of information on the activities of e-commerce entities;
- compliance with the requirements of the rules of retail trade in the Republic of Uzbekistan;
- availability of an information system with the necessary operating level to provide services to e-commerce participants;
- ensuring the accuracy of information in the notice of commencement of activities;
- mandatory registration of new employment contracts with employees, changes in contracts and their termination, as well as information about existing employment contracts in the interdepartmental software and hardware complex “Unified National Labor System” – if such measures (actions) are necessary for employees, if there is a demand.;
- notify the authorized body within ten working days after registration of a change in the name, location (residential address) of the informant or the opening of a branch and representative office;
- other requirements and conditions, taking into account the specifics of the type of activity (movement) carried out in accordance with the notification procedure.
Starting from July 1, 2025, the following changes will also be introduced:
- e–commerce operators, legal entities that are sellers in e-commerce, individual entrepreneurs, as well as self-employed persons who are sellers in e-commerce or supply goods (works, services) to order or carry out activities that transport passengers in passenger cars (hereinafter referred to as self-employed self-employed persons) make payments within the framework of e-commerce using only individual bank accounts;
- income of self-employed persons in the form of money received as a result of e-commerce activities is calculated in a separate bank account using a bank card of self-employed persons;
- the amount of funds deposited into a separate bank account of an individual entrepreneur is used to recognize an individual entrepreneur as a turnover tax payer when determining income from the sale of goods (works, services).
- the Agency for Statistics under the President of the Republic of Uzbekistan, together with the Agency, is introducing a reporting form for e-commerce entities based on international experience with the involvement of foreign experts.
Within 3 months, the Agency undertakes to:
- develop and approve the procedure for carrying out courier activities in the field of electronic commerce;
- submit to the Cabinet of Ministers a draft regulatory legal document providing for the approval of the rules for e-commerce in the territory of the Republic of Uzbekistan;
- jointly with the Committee for the Development of Competition and Consumer Protection to develop mechanisms for online dispute resolution in the field of e-commerce in the Republic of Uzbekistan and submit relevant proposals to the Cabinet of Ministers.
In order to create favorable conditions for conducting activities in the field of electronic commerce:
- a) self-employed persons who supply goods (works, services) on the basis of an order or carry out passenger transportation activities in passenger vehicles, as an exception:
- pre-deposit funds to a separate bank account of an individual entrepreneur for subsequent withdrawal of funds to the account of a supplier of goods (works, services) or an e-commerce entity;
- accept cash in payment for the delivered goods (works, services) and keep the amount of money equal to the amount transferred from a separate bank account to the supplier of goods (works, services) without collection;
- b) when exporting goods through e-commerce platforms, legal entities, individual entrepreneurs and self-employed persons are allowed to send goods sold through e-commerce platforms, in particular through foreign e-commerce platforms, to their customers in foreign countries through courier and postal shipments, including foreign trade operations, without registering contracts in a single electronic information system.
At the same time, electronic trading platforms should be integrated with the information systems of the Tax Committee of the Republic of Uzbekistan and the Customs Committee under the Ministry of Economy and Finance in accordance with the established procedure.