On September 10, 2026, the President of the Republic of Uzbekistan signed a law introducing amendments to improve e-commerce taxation. The latest amendments build on 2019 legislation that introduced VAT obligations for non-resident providers of digital services. Now, the VAT rules are extended beyond digital services to goods sold through e-commerce platforms. As a result, foreign businesses that sell goods to the Uzbek market through electronic trading platforms will face VAT compliance requirements under the expanded regime.
VAT Rules for Non-Resident E-commerce Businesses
The newest amendments expand Uzbekistan’s existing B2C digital service VAT framework to cover foreign businesses selling goods through electronic trading platforms where the transactions are sourced to Uzbekistan. The new rules primarily concern B2C sales of goods, while B2B transactions are subject to self-assessment.
For B2C transactions, a sale is considered sourced to Uzbekistan only when both the customer’s place of residence and the delivery location of the goods are in Uzbekistan. This new sourcing test was introduced specifically for goods previously outside the VAT regime.
The amendments also extend the tax-agent framework to marketplace operators processing payments for non-resident goods sellers. If the platform is based in Uzbekistan, it can act as a tax agent and handle the relevant VAT obligations. In contrast, foreign platforms are not given this specific platform-operator tax-agent status. This means the VAT obligation generally remains with the foreign seller unless another intermediary involved in the payment settlement qualifies as a tax agent under the general rules.
The registration requirements remain unchanged. Non-resident goods sellers and relevant intermediaries must follow the existing 30-calendar-day registration and deregistration procedure, which previously applied to digital service providers. The amendments extend the existing process, documentation requirements, and deadlines to the newly covered goods transactions rather than creating a separate registration regime.
Non-resident VAT-registered taxable persons must submit VAT returns quarterly, no later than the 20th day of the month following the relevant reporting period.
Conclusion
Extending Uzbekistan’s VAT framework to non-resident e-commerce goods sellers marks a significant step toward leveling the playing field for domestic and foreign sellers. Affected businesses and digital platforms should review their supply chains, customer sourcing data, and tax compliance processes to ensure timely registration and reporting under the expanded regulations.
Additionally, in-scope taxable persons should note an unresolved issue: how the new e-commerce VAT interacts with Uzbekistan's existing import VAT regime. The amendments leave this potential double-taxation risk open, particularly for non-resident sellers supplying goods directly to Uzbek consumers.
