Viktoriya Sleta viktoriya.sleta@rsp-i.com Pursuant to Resolution of the President of the Republic of Uzbekistan No. PP-265 dated July 15, 2026 " On Measures to Improve Public Services Provided to the Population and Create Additional Conveniences for Citizens", a new set of digital services aimed at protecting property rights and personal data is to be implemented on the EPIGU portal. From October 1, 2026, citizens and legal entities are granted the right to independently establish and remove voluntary prohibitions on the pledge, mortgage, and alienation of real estate and vehicles registered in their ownership. Individuals can execute these operations via Face-ID verification, while legal entities will utilize an electronic digital signature (EDS) based on a decision of the general meeting of founders. In addition, citizens will be able to retrieve information on all bank cards and telephone numbers registered under their name, with the option to submit requests for their activation, deactivation, or cancellation of unused SIM cards. Automated notifications regarding notarial actions involving citizens' property will also be introduced. The Resolution entered into force on July 15, 2026. #Uzbekistan #Legal

Viktoriya Sleta viktoriya.sleta@rsp-i.com Pursuant to Resolution of the President of the Republic of Uzbekistan No. PP-138 dated April 15, 2026 "On Additional Measures for Further Liberalization of the Procedure for Applying Financial Fines and Increasing the Efficiency of Judicial Control", starting October 1, 2026, business entities are entitled to choose one of two execution options for voluntary payment of financial fines. Under the new rules, businesses may either pay 50% of the fine amount within 1 month from the date of receipt of the decision with full exemption from paying the remainder or settle the fine in equal installments over a period of 6 months, provided an initial payment of at least 1/6 of the fine amount is made within the first month. If a fine decision is overturned by a court, all collected or paid amounts must be refunded within a 15-day period, along with interest calculated at 1/300 of the Central Bank’s key rate per day of delay. The resolution entered into force on April 16, 2026. #Uzbekistan #Legal

Viktoriya Sleta viktoriya.sleta@rsp-i.com By Decree of the President of the Republic of Uzbekistan No. UP-193 dated September 11, 2026, measures were approved to increase household incomes through the creation of sustainable jobs and the accelerated development of small business. The Decree provides for the expansion of preferential lending and microfinance programs for small business entities creating new jobs. Collateral requirements have been eased and the procedural order for obtaining credit funds through commercial banks has been simplified for program participants. Provision of unsecured preferential loans in the amount of up to UZS 50 million for each employed family is envisaged, while for leading entrepreneurs engaging citizens from the Social Register in cooperation, the financing limit has been expanded to UZS 5 billion. The Decree enters into force on September 12, 2026. #Uzbekistan #Legal

Viktoriya Sleta viktoriya.sleta@rsp-i.com By the Law of the Republic of Uzbekistan No. ZRU-1176 dated September 11, 2026, amendments and additions were made to certain legislative acts aimed at preventing cases of contempt of court and clarifying liability for interference in the resolution of court cases. Sanctions for unlawful interference in the administration of justice, non-compliance with the lawful demands of a judge, and failure of participants in proceedings to appear at a court hearing without valid reasons have been increased. The procedural order for recording violations of law and order directly during judicial proceedings and promptly bringing guilty persons to account has been clarified. The Law enters into force on September 12, 2026. #Uzbekistan #Legal

Viktoriya Sleta viktoriya.sleta@rsp-i.com Pursuant to Resolution of the Board of the Central Bank of the Republic of Uzbekistan "On Amendments to the Regulation on the Procedure for Conducting Certain Foreign Exchange Operations Related to Capital Movement", a simplified procedure for transferring funds abroad without the need to obtain prior regulator approval is introduced effective September 17, 2026. For private companies without a state share, a limit of up to USD 200,000 per year applies to foreign investment, establishing foreign enterprises, branches, representative offices and trading houses. Private businesses may also transfer up to USD 100,000 per year for working capital of foreign branches and representative offices. For state-owned companies, the investment limit is up to USD 100,000 per year, and up to USD 50,000 per year for working capital. For individuals, transfers for forming charter capital or equity participation in foreign companies of up to USD 10,000 per year have been simplified. All such transactions are subject to mandatory registration in the Unified Information System of Electronic Foreign Exchange Operations (FERUz). The Resolution enters into force on September 17, 2026. #Uzbekistan #Legal

Viktoriya Sleta viktoriya.sleta@rsp-i.com 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. #Uzbekistan #Tax

Viktoriya Sleta viktoriya.sleta@rsp-i.com Pursuant to Constitutional Law of the Republic of Uzbekistan No. ZRU-1169 "On the International Center for Digital Technologies" dated August 19, 2026, a special legal regime has been established for the "Enterprise Uzbekistan" center. The Law aims to create conditions for the activities of international technology companies and attract investments into the digital economy. The special regulation covers corporate and commercial relations, personal data and intellectual property protection, artificial intelligence, and innovation testing. When regulating certain relations, the use of common law elements, as well as the principles and rules of equity of England and Wales applied in international financial centers, is envisaged, provided that they do not contradict the Constitution of the Republic of Uzbekistan, this Constitutional Law, and the decisions of the Center. A special tax regime is established for activities within the Center, including statutory tax incentives for certain categories of participants. The specific conditions for applying these incentives are determined by the provisions of Law No. ZRU-1169 and the Tax Code of the Republic of Uzbekistan. The Law will enter into force on January 21, 2027. #Uzbekistan #Legal

Viktoriya Sleta viktoriya.sleta@rsp-i.com Pursuant to Decree of the President of the Republic of Uzbekistan No. UP-174 dated August 27, 2026, the Strategy "Customs of New Uzbekistan – 2030" was approved, aimed at simplifying customs procedures, reducing administrative barriers for business, and further digitalizing customs administration. Effective September 1, 2026, restrictions on advance payments to foreign contractors for imports via invoice without concluding a foreign trade contract have been canceled, along with the requirement to ensure 50% of revenue for exports via invoice without a foreign trade contract, as well as the requirement to secure advance payments or provide a letter of credit, bank guarantee, or insurance policy when exporting goods in national currency in applicable cases. Starting October 1, 2026, foreign economic activity participants with a low risk profile and a valid VAT payer certificate will be provided with the opportunity to mutually offset VAT amounts paid upon the import of goods. Additionally, fees and charges for customs clearance, phytosanitary certificates, certificates of origin, and fumigation will be reduced by 30%. From January 1, 2027, for foreign economic activity participants with a low risk profile, the control of the customs value of imported goods will be carried out after the release of goods into circulation. When determining the customs value, the use of price information from official dealers and distributors is also provided for. The Strategy also provides for the further digitalization of customs clearance. By 2030, it is planned to increase the share of human-free goods clearance to 60% and halve customs clearance time. The Decree entered into force on September 1, 2026. #Uzbekistan #Legal

Viktoriya Sleta viktoriya.sleta@rsp-i.com Pursuant to Decree of the President of the Republic of Uzbekistan No. UP-176 dated August 27, 2026, a one-time nationwide campaign has been introduced until January 1, 2027, for businesses with overdue accounts receivable on export operations incurred prior to August 28, 2026. Companies may settle such receivables using their own funds, including foreign currency cash deposited through a bank. Once credited, the receivable in the "E-kontrakt" system is reduced proportionally, and the corresponding portion of the penalty for failure to ensure asset repatriation is written off. These funds are not recognized as export proceeds and do not qualify for zero-rate VAT. Additionally, from January 1, 2027, a court may halve the repatriation penalty if the resident has acted in good faith to collect the debt, has repatriated more than 50% of assets, or was unable to do so due to international sanctions or currency restrictions in the counterparty's country. These measures do not apply to companies with a state ownership share of 50% or more. The Decree entered into force on August 28, 2026. #Uzbekistan #Legal

Viktoriya Sleta viktoriya.sleta@rsp-i.com Pursuant to Decree of the President of the Republic of Uzbekistan No. UP-175 dated August 27, 2026, a series of mechanisms has been introduced to reduce administrative interference in business activities and strengthen safeguards for entrepreneurs. A three-year moratorium on all inspections of small business entities has been established. Exceptions include inspections conducted under criminal proceedings, and those concerning impacts on human health, compliance with labor legislation, VAT refunds, and business liquidation. For medium and large businesses, a proactive audit mechanism is introduced from January 1, 2027: companies will be able to independently verify their tax payments using an auditing organization, and no penalties will apply if errors are corrected within 30 days. Repeat inspections within a one-year period will require authorization from the Business Ombudsman. Entrepreneurs will also benefit from a new relief measure: where a violation causes no harm to health or property, a 10-day correction period is offered instead of a fine. Separately, a "Second Chance" economic amnesty runs until December 31, 2026, under which accrued late-payment interest is written off upon full repayment of tax arrears. The Decree also enshrines the "presumption of correctness of business entities": in disputes, state authorities must prove the legality of their decisions, and any unresolved doubts are interpreted in favor of the entrepreneur. The Decree entered into force on August 28, 2026. #Uzbekistan #Tax

Viktoriya Sleta viktoriya.sleta@rsp-i.com Law of the Republic of Uzbekistan No. ZRU-1164 dated August 13, 2026, introduced amendments to the legislation aimed at simplifying market entry for business entities engaging in activities that require a license or a permit. A special regime titled "Business Entry Without a License" has been incorporated into the Law "On Licensing, Permitting, and Notification Procedures." Applicants are now entitled to commence specified activities without prior receipt of the relevant license or permit, provided they fulfill the requirement of notifying the competent authority via the unified electronic system or the Single Portal of Interactive Public Services (EPIGU). The regime applies for a period of three months. This enables a company to initiate operations in a test mode and assess its economic viability. During this period, the applicant must bring its operations into compliance with the established licensing or permit requirements and obtain the corresponding document or cease activities. During this operational period, the applicant shall not be held liable for conducting business activities without a license or permit. The Law entered into force on August 14, 2026. #Uzbekistan #Legal

Виктория Слета viktoriya.sleta@rsp-i.com Law of the Republic of Uzbekistan No. ZRU-1165 dated 14 August 2026 introduced amendments to the legislation governing the resolution of economic and administrative disputes. The amendments are aimed at improving access to judicial protection and strengthening guarantees for the rights of citizens and business entities. Administrative proceedings now include a preliminary hearing, held in preparation for disputes concerning unlawful decisions and actions of administrative bodies and their officials. The judge must hold the hearing within 20 days of receiving the application. Following the hearing, the case may proceed to consideration on the merits, or the application may be left without consideration — in which case the applicant's state duty is refunded. The Law also establishes the principle of legal protection of legitimate expectations, safeguarding citizens' reasonable reliance on decisions and actions of administrative bodies. In addition, requirements for the mandatory participation of state authority representatives in administrative proceedings have been strengthened. For economic disputes, the scope for applying extraterritorial jurisdiction has been expanded, covering cases where the dispute involves persons or circumstances outside Uzbekistan. The Law entered into force on 14 August 2026. #Uzbekistan #Legal