Uzbekistan VAT on digital services and e-commerce goods update

Uzbekistan extends non-resident VAT regime to online goods sales from December 2026

Uzbekistan is extending its VAT regime for foreign digital service providers to cover non-resident sellers of goods through electronic trading platforms.

Law No. O‘RQ-1173, adopted on 10 September 2026, amends the Tax Code and e-commerce legislation. The changes take effect from 12 December 2026.

The reform represents a significant expansion of Uzbekistan’s non-resident VAT regime, which has applied to B2C digital services since January 2020. Foreign businesses selling goods online to Uzbek consumers may now also have local VAT obligations.

Uzbekistan VAT on digital services

Since 1 January 2020, non-resident businesses supplying electronic services to individuals in Uzbekistan have been required to account for Uzbek VAT.

The current standard VAT rate is 12%, with no registration threshold for non-resident digital service providers.

Taxable electronic services include:

• Streaming music and video
• Software and apps
• E-learning and e-books
• SaaS, cloud computing, data storage and processing
• Online advertising
• Online marketplaces and auctions
• Domain name services
• Gaming
• Automated translation services
• Certain electronically delivered consultancy services

B2B supplies are generally dealt with through the customer self-assessment mechanism.

December 2026: VAT extended to e-commerce goods

From 12 December 2026, foreign legal entities selling goods to individuals through electronic trading platforms will be brought within the non-resident VAT regime where the place of sale is Uzbekistan.

For B2C goods, Uzbekistan introduces a specific two-part place-of-sale test. The transaction is treated as taking place in Uzbekistan where:

• the customer’s place of residence is in Uzbekistan; and
• the goods are delivered in Uzbekistan.

Foreign sellers meeting these conditions may therefore become liable to register and account for Uzbek VAT on their sales.

Marketplaces and tax agents

The legislation also extends the existing tax-agent rules to online sales of goods.

Where a foreign seller supplies goods through an Uzbekistan electronic trading platform, the platform operator processing payments for the foreign seller may become the VAT tax agent.

The position is different for foreign platforms. The new specific platform rule applies to operators of Uzbekistan electronic trading platforms, meaning a foreign marketplace is not automatically made the tax agent under this provision. The VAT obligation may therefore remain with the foreign seller unless another intermediary involved in the settlement qualifies as a tax agent.

The rules can also apply where several intermediaries participate in the payment chain.

VAT registration and returns

The existing registration regime for foreign digital service providers is extended to foreign businesses selling goods through electronic trading platforms.

Non-residents are generally required to register with the Uzbek tax authorities within 30 calendar days of starting the relevant activity. Deregistration requirements similarly apply when the activity ceases.

VAT reporting is submitted electronically through the taxpayer’s online personal cabinet.

Returns under the non-resident regime are filed quarterly, by the 20th day of the month following the reporting quarter.

Uzbekistan joins the global e-commerce VAT trend

The December 2026 reform moves Uzbekistan beyond the digital-services model introduced in 2020 towards a broader non-resident e-commerce VAT regime.

For foreign retailers and marketplaces, the key questions will now be whether the customer and delivery location are both in Uzbekistan, who handles the payment, and whether the seller, marketplace or another intermediary is responsible for collecting and reporting the VAT.

VAT on digital services – global tracker

VAT Calc’s global VAT and GST on digital services blog keeps a live update on how countries are imposing indirect taxes on non-resident providers and electronic marketplaces.

Asia Pacific VAT on digital services