LAW OF THE REPUBLIC OF UZBEKISTAN

of September 10, 2026 No. ZRU-1173

About entering of the amendments and changes into some legal acts of the Republic of Uzbekistan directed to enhancement of the sphere of electronic commerce

Accepted by Legislative house on February 10, 2026

Approved by the Senate on May 18, 2026

In recent years in our country system work on widespread introduction of modern digital technologies, development of the sphere of electronic commerce is carried out.

At the same time now rapid development of digital technologies requires creation for participants of electronic commerce of national space of electronic commerce with modern logistic infrastructure, and also further enhancement of the legal basis of protection of the rights and interests of participants of electronic commerce.

This Law to the Tax code of the Republic of Uzbekistan makes the additions and changes directed to establishment of the taxation of the foreign legal entities rendering services electronically or realizing goods through electronic trade platforms, their registrations and removals from accounting, calculation of tax, submission by them of tax statements and the tax discharge.

Also the changes and additions providing determination of concepts of electronic commerce, electronic trade platform, rights and obligations of participants and operators of electronic commerce (operators of electronic trade platforms, operators of aggregators of orders, operators of services of digital striming), features of implementation of payments in the field of electronic commerce, cross-border electronic commerce, export and import of digital products are made to the Law of the Republic of Uzbekistan "About electronic commerce".

This Law serves further development of digital economy and platforms (services) of electronic commerce, creation of transparent and open ecosystem of electronic commerce, and also protection of the rights of buyers of digital products (services).

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