RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of August 12, 2025 No. PP-247

About measures for creating favorable conditions for individual entrepreneurs and self-employed persons

For the purpose of essential reducing share of shadow economy, expansion of taxable basis, increase in attractiveness of legal activities for physical persons I decide:

I. Purposes and priority tasks

1. Determine main objective and priority tasks of this resolution:

(a) forming of the competitive and transparent entrepreneurial environment stimulating individual entrepreneurs and self-employed persons for work in the official sector voluntarily;

(b) cancellation of duplicative and excessive requirements of ministerial procedures, creation of the integrated digital platforms combining all main services from state registration before submission of reports, implementation of favorable and effective mechanisms for acceptance of cashless payments.

II. Special legal regime for individual entrepreneurs and self-employed persons

2. Approve the offer of the Central bank, National agency of perspective projects, the Ministry of Economics and finance and the Tax Committee on implementation till December 31, 2030 of the special legal regime on rendering to individual entrepreneurs and self-employed persons online the state and financial services by means of digital platforms of payment institutes (further - digital platforms) providing:

(a) creation of the digital platforms including all necessary services, in particular:

(i) registration and suspension of operations of the individual entrepreneur and self-employed person;

(ii) calculation and tax payment in automatic procedure;

(iii) filling of declarations on the basis of data on the income in automatic procedure;

(iv) fiskalization of transactions in real time;

(v) opening, connection and management of bank accounts;

(vi) implementation of calculations for sales of goods and services;

(vii) settlement, including money transfers, between physical persons;

(viii) forming and the direction of tax and other statements in automatic procedure;

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