On January 6, the Legislative Chamber of the Oliy Majlis adopted in the first reading a draft law aimed at developing e-commerce in Uzbekistan. The document, submitted by the Cabinet of Ministers, introduces modern definitions for platform operators, order aggregators, digital streaming services, and participants in cross-border e-commerce. The goal is to eliminate legal gaps and ensure a unified approach to regulating the industry.
The draft law also provides for improving taxation and optimizing business processes in e-commerce. Depending on the type of activity - marketplaces, aggregators, or streaming services - separate rights, obligations, and liability measures are established. Individual entrepreneurs and self-employed persons are required to use special accounts, while exporters will be able to benefit from a zero VAT rate and reduced tax rates upon confirmation by a cargo customs declaration.
The adoption of the document will make it possible to create a transparent and structured online trade ecosystem, strengthen the competitive environment, and reduce the scale of the shadow turnover in the economy, while simultaneously ensuring stable revenues to the country's budget.
