Uzbekistan - VAT for Online Trading platforms
Viktoriya Sleta
Pursuant to Law of the Republic of Uzbekistan No. ZRU-1173 dated September 10, 2026, amendments have been introduced to the Tax Code of the Republic of Uzbekistan aimed at expanding the scope of VAT payers and tax agents in the field of e-commerce.
Foreign legal entities selling goods to individuals in Uzbekistan via electronic trading platforms are recognized as VAT payers and are required to register with the tax authorities. Uzbekistan is recognized as the place of supply of goods if the buyer's place of residence and the delivery location are situated there. Intermediaries or national electronic platforms processing payments in favor of a non-resident are recognized as tax agents.
A rule on proper notification of non-residents has been established: documents sent by tax authorities to foreign companies are deemed officially received upon the expiry of 30 days from the date of sending.
The Law enters into force on December 12, 2026.
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