Uzbekistan's marketplaces will be responsible for defective goods instead of sellers, and foreigners will be obliged to pay VAT

New e-commerce rules will come into force on December 12, 2026

In Uzbekistan, the rules for marketplaces and other digital platforms will change. Starting from December 12, 2026, the platform will be responsible to the buyer for defective goods if the seller cannot fulfill the consumer's legitimate requirements — for example, disappears, ceases operations, or stops responding. Previously, responsibility for such violations lay with the seller. The changes are provided for by a law signed by President Shavkat Mirziyoyev on September 10, 2026.

The amendments will also oblige sellers, couriers, and taxi drivers working through digital platforms to accept payments to separate bank accounts. Foreign companies selling goods to residents of Uzbekistan through such services will have to pay VAT on par with local sellers. The document amends the Tax Code and the 2022 Law "On E-commerce". The Legislative Chamber of the Oliy Majlis adopted it on February 10, and the Senate approved it on May 18.

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As explained by Kamronbek Mukhammadiev, Head of the E-commerce Development and Regulation Department of the National Agency for Prospective Projects, the previous legislation did not correspond to the scale and structure of the market. In 2024, the volume of e-commerce in the country reached approximately $1.2 billion, and the goal set by the President is to bring it to 30 trillion soums by 2030. The new law establishes the concepts of order aggregators, digital streaming services, and cross-border e-commerce, and also identifies three categories of operators: electronic trading platforms, service aggregators, and digital streaming services. According to the NAPP representative, the changes are aimed at strengthening consumer protection, leveling the playing field for local and foreign companies, and transferring settlements to the banking system.