- Uzbekistan amended its Tax Code to tighten e-commerce taxation and treat foreign marketplaces like foreign internet companies serving Uzbek residents.
- Foreign marketplaces must register with the Tax Committee’s electronic office and pay VAT on goods sold in Uzbekistan; registration is due within 30 days of the first sale, with deregistration available within 30 days of ceasing activity.
- Registered foreign platforms must file quarterly reports and pay tax by the 20th day of the month following the reporting quarter.
- Platform operators that process payments for foreign companies selling goods and services to individuals via Uzbek marketplaces will be treated as tax agents.
- The amendments take effect on December 12, 2026.
Sources:
- open.kg
- Read Uzbekistan Law No. ZRU-1173
- Read the overview of Uzbekistan’s marketplace VAT reform [kun.uz]
- Review Uzbekistan’s general VAT framework [taxsummaries.pwc.com]
