- Uzbekistan’s Law No. ZRU-1173 expands tax obligations for nonresident legal entities providing electronic services or selling goods through electronic trading platforms when the place of supply is Uzbekistan.
- Goods sold via electronic trading platforms are deemed supplied in Uzbekistan if both the purchaser and delivery location are in Uzbekistan.
- Certain intermediaries are designated as tax agents.
- Nonresident providers must apply for registration or deregistration within 30 days of starting or ending activities and must submit tax reports electronically.
- New e-commerce rules and definitions, including cross-border electronic commerce, also impose obligations on platform operators, order aggregators, and digital streaming service operators; the law takes effect three months after publication.
Source: globalvatcompliance.com
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Uzbekistan expands tax obligations for digital services and e-commerce
- Law No. ZRU-1173 introduces new rules for non-residents supplying electronic services or selling goods through electronic trading platforms.
- Registration and deregistration applications must generally be submitted within 30 days of starting or ending the relevant activities.
- The law enters into force three months after its publication on 11 September 2026. [globalvatc…liance.com]
Expanded non-resident taxpayer rules
Under the amendments, a non-resident legal entity can be recognized as a taxpayer when it provides electronic services or sells goods through an electronic trading platform and the place of supply is Uzbekistan. Goods sold through an electronic platform are treated as supplied in Uzbekistan when both the purchaser and the delivery location are in the country. [globalvatc…liance.com]
The legislation also introduces or refines definitions relating to e-commerce and cross-border electronic commerce. It establishes obligations for electronic trading-platform operators, order aggregators and digital streaming-service operators, while certain intermediaries can be treated as tax agents. [globalvatc…liance.com]
Registration and reporting actions
Affected non-resident entities must submit registration or deregistration applications within 30 days of commencing or terminating the relevant activity and must file tax reports electronically. Groups should determine whether the supplier, platform, aggregator or another intermediary is responsible for registration, reporting and collection in each sales model. [globalvatc…liance.com]
As Law No. ZRU-1173 enters into force three months after its 11 September publication, affected businesses should use the intervening period to classify services, identify Uzbekistan-based purchasers and deliveries, and update platform tax-responsibility logic. [globalvatc…liance.com]
External resources
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