On December 10, the president Mirziyoyev signed Additional measures to expand cashless payments and reduce the share of the shadow economy Decree alien companies providing services or selling goods in Uzbekistan without registering with the tax authorities may face restrictions on their activities Starting January 1.
If an alien company is found to be conducting e-commerce or providing e-services to Uzbeks without registering with the tax authorities, it shall get sent an official notice requiring to register. Should the company fail to comply within 30 days, its activities in the country may be restricted.
The Tax Committee added that an official letter shall be sent to alien legal entity. If no response is received within 30 days, or the request shall be refused, the Tax Committee will contact the National Agency for Prospective Projects (NAPP), the regulator of the e-commerce market. The agency, in turn, will be able to decide whether to restrict the company's activities in Uzbekistan.
Furthermore, by March 1, a procedure is planned to be drafted under which tax authorities will receive anonymized information on monetary transactions made by individuals—citizens of Uzbekistan—to alien legal entities.
According to the Tax Committee, the number of foreign internet companies paying VAT in Uzbekistan has reached 76, the likes of Netflix, Meta, Amazon, OpenAI, Google, Apple, and others.
From January to June 2025, these companies paid 78.2 billion soums in VAT, a 42% increase compared to the same period last year. Meta, Apple, and Google accounted for the bulk of the revenue.
