Uzbekistan has adopted new e-commerce regulations that introduce value-added tax (VAT) for foreign companies selling goods to Uzbek consumers, require sellers and service providers operating through digital platforms to use separate bank accounts, and establish platform liability for certain consumer claims.

The law, signed by President Shavkat Mirziyoyev on 10 September 2026, will enter into force on 12 December 2026, The Caspian Post reports, citing UzDaily.

Under the new rules, sellers will remain primarily responsible when consumers receive defective goods. However, online platforms will bear subsidiary liability if sellers fail to meet buyers’ lawful demands, including cases in which they have disappeared, ceased operations or stopped responding.

The amendments also require sellers, couriers and taxi drivers working through digital platforms to process e-commerce transactions through separate bank accounts.

Foreign companies selling physical goods to Uzbek residents through online platforms will become subject to VAT, placing them under a tax regime similar to that applied to domestic sellers.

The document is officially titled “On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan Aimed at Improving the E-Commerce Sector.”

Uzbekistan’s Legislative Chamber of the Oliy Majlis adopted the law on 10 February, and the Senate approved it on 18 May. The amendments affect the Tax Code and the 2022 Law on Electronic Commerce.