Uzbekistan taxes foreign marketplaces on goods sold to individuals from December 2026

What changed in detail

Law of the Republic of Uzbekistan No. ZRU-1173 of 10 September 2026 amends Chapter 39 of the Tax Code so that foreign legal entities selling goods to individuals through electronic trading platforms are brought within the same VAT regime that already applies to foreign suppliers of electronic services.

In-scope foreign entities must apply for tax registration, or deregistration, within thirty calendar days of starting, or stopping, that activity, and must file tax reporting electronically through the taxpayer personal cabinet. Where the place of supply is Uzbekistan, the taxable base is the value of the goods including tax, calculated from the actual sale price. Article 5 sets commencement at three months after official publication, which the National Database of Legislation records as 12 December 2026.

What it means

The VAT base includes the tax itself rather than being calculated on a tax-exclusive price, a gross-up that changes the effective rate calculation for anyone modelling margins on Uzbekistan sales. Foreign marketplaces already registered for the Uzbekistan electronic-services VAT regime do not get an exemption for their goods business: the thirty-day registration clock runs separately for goods activity, so a platform that only just added a marketplace-for-goods feature needs to check whether that starts a new registration window.