Online selling: rules for sellers in Uzbekistan

Registered legal entities, individual entrepreneurs and, within the permitted scope, self-employed persons may sell goods online. Online stores, social networks and marketplaces require documented sales, payments and returns. The main rules come from the laws on electronic commerce, consumer protection and technical regulation, the Civil and Tax Codes, and government trading rules.

At a glance:

• A seller and a marketplace operator have different statuses: the law separately defines electronic commerce participants (art. 8).
• Sales arranged through messages also require agreement on terms; an electronic message can be evidence of a contract (art. 15).
• The buyer receives an electronic receipt (art. 23); proof of a money transfer does not replace the sales documentation.
• Non-food goods without defects can be exchanged within 10 days (art. 18), subject to the conditions and statutory exceptions.
• A seller’s obligations cover the whole order: product information, delivery, documentation and handling the buyer’s claims.

Updated: 16 September 2026

Which business form is needed to sell online

A seller may start electronic commerce after state registration (art. 9). If the goods or activity require a licence, permit or notification, selling online does not remove that requirement. A separate permit solely for choosing an electronic sales channel is not required (paragraph 4 of the Rules).

The law distinguishes commerce subjects and operators (art. 3). The subjects include trading participants and operators providing the infrastructure. A seller therefore does not become the operator of someone else’s marketplace merely by opening an account there.

These categories are established by the statutory rules for sellers (art. 8). A new self-employment list applies from the beginning of 2026. It expressly includes retail sales on electronic platforms (paragraph 33 of the list). Self-employment is therefore available for this type of trading; it should not automatically be limited to selling items personally made by the seller. A marketplace account does not extend a permitted activity: the business form must fit the goods and operations, including purchases for resale.

Operators of trading platforms, order aggregators and digital streaming services must be resident legal entities. An information-only storefront that displays information without assuming obligations to conclude electronic contracts or transactions is not treated as an operator. An own-goods store and a service arranging sales for others are assessed by their actual functions.

This article covers the obligations of a goods seller. Platform organisation, seller admission rules and operator obligations are explained in the marketplace guide. That guide is relevant when a company organises other participants’ sales on its platform.

How to organise an online store, offer and social-media sales

Before an order is accepted, the buyer must receive the transaction terms and seller information. A public offer contains the essential terms and an intention to contract with anyone who accepts (art. 369 of the Civil Code). Naming a file “offer” does not, by itself, determine the contract’s contents.

Mandatory offer information (art. 16) includes:

• the seller’s name, or a self-employed person’s surname, first name and patronymic;
• postal and email addresses and telephone number;
• licence or permit details where required: number, validity period and issuing authority;
• the procedure for concluding the contract, sending acceptance and withdrawing it;
• the possibility and procedure for agreeing amendments and additions;
• delivery and payment terms and prices or tariffs;
• identification of terms incorporated by reference to an electronic document on a publicly accessible resource.

For consumer orders, the seller must also disclose the complaints procedure (art. 28-1), delivery charges, repair and termination terms, and the other information required by that provision. Terms reducing the buyer’s statutory rights are invalid (art. 21). A blanket statement that no goods can ever be returned, for example, does not remove statutory claims.

A contract can be concluded through an electronic document, a message expressing agreement, or conduct specified in the offer. It is concluded when the seller receives the acceptance (art. 19). For a Telegram or Instagram order, the practical implication is that the messages should allow the goods, price, delivery, agreed terms and acceptance to be reconstructed. Keeping the version of the offer with the order helps establish which terms applied at purchase.

The law recognises electronic confirmations (art. 14), including the identification and consent mechanisms it provides for. This does not mean that any message with an unidentifiable sender replaces every necessary document. An electronic commerce message has legal significance where it allows the sender to be identified (art. 15).

This article explains how to document an order. Collecting buyers’ addresses, telephone numbers and other information requires separate data-handling arrangements; processing grounds, database registration and storage are covered in the personal data guide. It is relevant when setting up order forms, customer databases and transfers of information to delivery services.

What information to provide about goods

A product listing must provide the information needed to select and use the goods. Information about the seller and trading rules is provided in the state language (art. 5), with other languages available in addition.

The product information requirements (art. 6) cover the product name; applicable mandatory regulatory documents; main and specific properties; price and purchase terms; manufacturing date where mandatory; manufacturer’s warranty obligations; safe-use instructions; service life or expiry date and actions required afterwards; manufacturer, seller and importer details and applicable permit QR codes; country of origin; addresses for complaints and repairs; and storage and safe-disposal rules. This is the part of the list relevant to goods: requirements for concert events do not belong in a product listing.

For goods subject to mandatory technical regulation, information about compliance must be provided. Product information is supplied in the state language, with other languages in addition. For information supplied before an electronic contract is concluded, the law separately allows another language agreed by the parties (art. 28-1).

The photograph, description and selected configuration must match the delivered goods. Where insufficient information prevents their intended use, the consumer may require the information within a short period of no more than three days (art. 7); continued failure to provide it gives grounds for termination and compensation for loss.

How a seller should work with a marketplace

The platform agreement determines who contracts with the buyer, receives payment, stores the goods and handles returns. If the platform acts as a commission agent in its own name, rights and obligations towards the third party arise for the commission agent (art. 832 of the Civil Code). Liability cannot therefore be described identically for every marketplace: the contractual model matters.

The principal—the owner who instructs the sale—pays the commission. Its amount is determined by the commission agreement (art. 833 of the Civil Code). When reviewing a platform agreement, it helps to compare the commission, delivery and storage costs, payout dates, deductions on returns, sales documents and reconciliation process. These terms should not be replaced by a universal “marketplace commission”: the law does not set one rate for all platforms.

The operator must publish trading rules and the service agreement, provide access to them and prevent sales of prohibited or restricted goods. It is entitled to check sellers’ permission documents. An intention to suspend operations or amend the rules must be announced at least 30 days in advance (art. 13), except where legislation provides otherwise.

Where the agreement provides for escrow, money is held until obligations are performed. A justified complaint about non-delivery or a mismatch with the description leads to a refund to the buyer (art. 24); acceptance of the goods leads to payment to the seller. If the buyer neither confirms nor denies receipt after the performance deadline, automatic payment takes place within the contractually specified period. Escrow is not mandatory for every online sale.

Are certification and product marking required

Selling online does not remove product-safety requirements. Mandatory conformity assessment takes the form of declaration or certification (art. 23), depending on the applicable rules. This provision does not establish a single “online-store certificate”: conformity is assessed for the specific product.

The seller must check the conformity mark, necessary documents and safety information in the state language, and preserve conformity during storage and transport. If non-conformity is discovered, the seller takes corrective measures (art. 43); if these do not resolve it, the manufacturer, its representative or importer, and state control authorities must be informed. Dangerous goods must be removed from sale, withdrawn from circulation and recalled from consumers (art. 12).

On receiving information about non-conformity with technical regulations, the seller verifies it within 10 days (art. 39), unless the measures require longer. Once confirmed, a harm-prevention programme must be developed and agreed with the control authority within another 10 days, including notices to buyers about risks, measures and timing. The responsible parties, including the seller, bear prevention, repair and transport costs; an unremovable threat requires recall and compensation for buyers’ losses. They also fund prompt information for buyers throughout the programme.

Digital marking differs from a product description, price label or ordinary barcode. For goods subject to it, manufacturers and importers arrange marking, while sellers, including marketplaces, connect to the national monitoring system. For commission sales, marking codes in electronic invoices and cash register receipts are recorded by the commission agent. A listing in the marketplace catalogue does not replace a marking check.

The product range must also be checked against restrictions on circulation. The government list includes, for example, alcohol and tobacco products and tobacco or nicotine consumption devices, with an exception for sparkling and natural wines; narcotic drugs, psychotropic substances and precursors; counterfeit and pirated items; weapons, ammunition and poisonous substances. These are selected entries from the restrictions; the domestic and export markets differ for some entries, and sector-specific exceptions require separate checks.

What to check before the first order

A seller needs a consistent process from publishing a product to refunding payment. Before launch, it is useful to compare the registration status and product range, product permissions, listing and offer information, platform and delivery agreements, payment account, receipt creation, tax regime and return documents.

Following a trial order shows whether the agreed terms are retained, who is named as the seller, how payment arrives and where the fiscal document appears. The same order can then be traced through the platform report and accounting records. A claim needs a route from the buyer’s request to a decision, transfer of goods and confirmation of the refund. This is an organisational check on performing the obligations described above, rather than an additional permit procedure.

How to accept payment and issue a fiscal receipt

Electronic commerce permits cash with supporting documents, bank transfers including from card accounts, and electronic money (art. 22). Since July 2025, sellers’ electronic commerce payments must use separate bank accounts. A self-employed person’s card is linked to that account; an ordinary transfer to an arbitrary personal card does not establish compliance with this procedure.

Under the special regime for payment organisations’ digital platforms, an individual entrepreneur’s or self-employed person’s electronic wallet is equivalent to a bank account. Opening a bank account is optional for a participant with such a wallet. This is a specific model with integrated payments and fiscal reporting, rather than any money-transfer application.

For electronic payment, the virtual cash register receipt is sent to the buyer’s telephone, email or personal account. Delivery businesses may collect payment for the seller (art. 23), with subsequent cash collection under the prescribed procedure. The delivery agreement should establish who produces the document and how the seller receives order-payment information.

A payment terminal slip must be accompanied by a fiscal receipt. This records the goods’ name, quantity, unit price and total value, a QR code and fiscal mark; a value-added tax payer also records the tax rate and amount. A receipt without mandatory particulars is invalid. Electronic receipts issued through an integrated platform must form part of the actual payment arrangements.

Since January 2026, individual entrepreneurs and self-employed persons need a special payment QR code. This requirement should not be confused with the QR code on the fiscal receipt itself. Charging different prices for identical goods depending on cash or non-cash payment is prohibited (art. 10); incentives for non-cash payment are permitted.

This section explains payment documentation for online orders. Cash register selection and registration, receipt corrections and outages are covered in the online cash register guide. It is relevant when connecting payment services and configuring refunds in the cash register system.

How to arrange delivery and cancellation

The contract sets the delivery time and place. If no delivery time is specified and it cannot be determined, goods in electronic commerce must be delivered within 30 days of acceptance (art. 25). The seller may deliver the goods itself, use an authorised delivery service or another lawful method. Where a consignment note is required, it is electronic. The prescribed documents accompany the goods unless the contract provides otherwise.

For a sale including delivery, performance is generally linked to handing over the goods to the buyer or a person producing evidence of the contract or delivery, subject to the law and contract. Risk of accidental loss or damage normally passes when the delivery obligation is performed (art. 392 of the Civil Code), unless the contract provides otherwise. Handing a parcel to a courier therefore does not always coincide with performing the obligation towards the buyer.

For sales by sample or description, the buyer may cancel before the goods are handed over (art. 429 of the Civil Code), reimbursing the seller’s necessary performance costs. These are substantiated costs for the particular order, rather than an arbitrary cancellation fine. In practice, the seller needs an order log recording confirmation, handover to delivery, receipt and cancellation dates, together with evidence of costs incurred.

When to accept returns and how to handle claims

The reason for the claim determines the remedy and deadline: goods without defects, defective goods and goods that do not match their description cannot be treated as one procedure.

A buyer may exchange non-food goods within 10 days (art. 18) of purchase where they have no defects. If an equivalent is unavailable for sale, the money is refunded. The conditions are that the goods have not been used or damaged, are returned with packaging, retain their consumer properties, and the purchase from that seller is established.

There are exceptions. The government’s list of non-returnable goods covers these groups of goods without defects: products for preventing and treating illness at home; personal hygiene items; perfumes and cosmetics; fabrics, cables, construction materials and other goods sold by length; underwear, hosiery and gloves; polymer products intended for contact with food; household chemicals, pesticides and agrochemicals; furniture suites and sets; the listed precious-metal and gemstone articles; vehicles, motorcycles, bicycles and specified machinery; technically complex household goods with warranty periods; and animals and plants. These are the list’s groups; the scope of each must be checked in the text.

An exception for goods without defects does not remove remedies for defects.

For a defect not disclosed when the contract was concluded, the buyer chooses one of the remedies (art. 13): replacement with the same brand; replacement with another brand and a price adjustment; free repair or reimbursement of repair costs; a proportionate price reduction; or termination with compensation for loss. Claims apply where the defect is discovered within the warranty or expiry period, or within six months where neither exists; seasonal goods have their prescribed periods. The real-estate rule is outside this article. Other evidence of purchase may be used, not just a cash register receipt.

For replacement in desert and remote areas or areas supplied periodically, the consumer protection law allows until the next delivery, up to two months (art. 14). For missing replacement deadlines, the seller or manufacturer pays the consumer a penalty of one per cent of the goods’ price for each day of delay.

While durable goods are being repaired, an equivalent must be supplied at the buyer’s request within three days (art. 15), with delivery at the seller’s expense, except for government-listed exclusions. Furniture, vehicles and specified household electrical appliances are among the exclusions; these are selected entries from a separate list. The warranty is extended by the period during which the goods could not be used. For delay in supplying a temporary replacement and for repair beyond contractual deadlines, the seller or manufacturer pays a daily penalty of one per cent of the goods’ price under that provision.

If goods do not match the description, the buyer may demand replacement or a refund; the seller bears return costs (art. 28-1). Inspection and opening packaging to check the goods do not themselves remove the right to terminate. Replacing defective goods with the same brand does not trigger a recalculation for price changes; replacing them with another brand requires adjustment of the difference. On termination, the price at the time of the claim applies if it has risen, or the purchase price if it has fallen.

Bulky goods and goods weighing more than 5 kilograms (art. 17) must be transported for repair, replacement, reduction in value and return at the seller’s expense, or the buyer’s expenses reimbursed if the seller fails to perform that duty.

The seller also bears the costs of refunding money. For each day beyond the contractual refund deadline, it pays 1% of the refundable amount (art. 27), capped at that amount. Paying the penalty does not replace the refund.

Example. The refund is UZS 500,000 and the contractual deadline has been missed by 4 days. The penalty is 500,000 × 1% × 4 = UZS 20,000. The buyer is due the UZS 500,000 refund and UZS 20,000 penalty. This illustrates a late monetary refund; the grounds and deadline for a repair or replacement claim must be established separately.

Which taxes an online seller pays

The tax regime depends on the seller’s status, income and restrictions on its activity. Since 1 June 2026, the general income threshold for moving to the general tax regime is 12,000 BRV, where one BRV is the base calculation unit: UZS 5.280.000.000 at the current BRV. This threshold does not remove exclusions from turnover tax, for example goods imports, trading in medicines and medical products, and manufacturing or selling jewellery. These are selected exclusions (art. 461 of the Tax Code) relevant to goods sellers.

The basic turnover tax rate is 4%; entrepreneurs and self-employed: 1% (art. 467 of the Tax Code). For retail, the table also sets geographical rates: 4% in cities with at least one hundred thousand inhabitants, 2% in other settlements and 1% in hard-to-reach and mountain areas; tobacco turnover is taxed at 4% regardless of location. This is the trading part of the table, rather than every special rate. A website address does not itself determine the geographical rate. The former separate electronic commerce rate provisions ceased to apply in January 2026; the old online-revenue share criterion cannot be treated as an independent current tax concession.

Under the general regime, the standard value-added tax (VAT) rate is 12% (art. 258 of the Tax Code), and profit tax is 15% (art. 337 of the Tax Code), subject to statutory exceptions. For taxpayers first moving from turnover tax from 2026 onwards, the latter provision provides a profit tax exemption for one tax period following the transition year; it does not cover dividends or interest income and does not apply to reorganised taxpayers.

Example. Assume a seller has a taxable base of UZS 100,000,000 and the applicable turnover tax rate is 4%. Tax is 100,000,000 × 4% = UZS 4,000,000. At an applicable rate of 1%, the same base gives UZS 1,000,000. These are alternative regimes, not taxes to add together. In a separate general-regime example: a price excluding VAT of UZS 1,000,000 × 12% = UZS 120,000 VAT; taxable profit of UZS 10,000,000 × 15% = UZS 1,500,000 profit tax if no exemption applies.

Under the general procedure, turnover tax returns are due by the 15th (art. 470 of the Tax Code) of the following month, and the annual return by 15 February of the following year; payment is due no later than the corresponding filing deadline. Having a marketplace account does not itself transfer the taxpayer’s duties to the marketplace.

This section explains tax-regime selection for online sellers. The tax base, transitions and reporting are discussed further in the turnover tax guide. It is relevant when revenue grows, activities are combined or eligibility for a special rate needs checking.

How to record sales, commission and electronic invoices

Records must connect the order, transfer of goods, payment, platform commission and returns. For sales to a business, the electronic commerce law requires an electronic invoice (art. 23). The Tax Code sets the general electronic-invoice rule and the exception where the buyer receives a cash register receipt or another prescribed document; a change in value requires an additional or corrected invoice (art. 47 of the Tax Code).

The turnover tax object is aggregate income; a commission intermediary recognises its remuneration (art. 463 of the Tax Code). A goods seller does not become such an intermediary because the platform deducts a commission. The bank payment received after deductions therefore cannot automatically be treated as the seller’s full revenue.

Example. Buyers paid UZS 10,000,000 for the seller’s goods. Assume the contractual platform commission is UZS 1,000,000 and there are no other deductions. The seller receives UZS 9,000,000. Reconciliation records sales of 10,000,000, commission of 1,000,000 and payment of UZS 9,000,000. At an applicable turnover tax rate of 4%, with no other adjustments, the sales-based calculation is 10,000,000 × 4% = UZS 400,000, rather than UZS 360,000 on the bank receipt.

For individual entrepreneurs’ and self-employed persons’ sales income through payment organisations’ digital platforms up to UZS one billion, the payment organisations are tax agents (art. 465 of the Tax Code). For qualifying self-employed income from legal entities up to that limit, the legal entity withholds tax on the basis of a tax authority notification. Other cases follow the Code’s payment and reporting procedures. This tax-agent threshold must not be confused with the general threshold for changing tax regimes.

Returned goods, changes in transaction terms, prices or discounts, and refusal of services require documented income adjustments (art. 466 of the Tax Code). Adjustments are made in the period of the event, within one year or, for goods with a warranty, within that warranty period. Electronic commerce documents are retained no less than paper equivalents (art. 17). A practical archive includes the offer version, order and acceptance, receipt, applicable electronic invoice, delivery records, platform report and return documents.

What inspections and penalties are possible

An on-site tax inspection examines accounting documents, movements of goods and money, and the use of cash registers and terminals. It is conducted under an order of the head or deputy head of the tax authority, with a statutory maximum of 10 days (art. 139 of the Tax Code). The order identifies the taxpayer, inspectors, timing and purpose.

Cash-register penalties for taxpayers (art. 221 of the Tax Code) depend on the violation:

The general penalty for breaches of mandatory digital marking by manufacturers, importers or sellers is 2% of net revenue (art. 227-1 of the Tax Code) in the most recent reporting quarter with sales; a repeat violation within one year of a fine attracts 20%.

Since January 2026, marking violations identified through the tax authorities’ information system follow a remote procedure with warnings. After the second warning, a separate scale applies to net revenue in the most recent reporting quarter with sales: 0.2%, 0.4%, 1% and 2%. The first rate applies to the first detection within a month after the warnings; the next rates apply to the second, third, fourth and subsequent cases within a year. The final step also entails no VAT refunds for a year. This procedure must not automatically be replaced by the Code’s general sanction.

Example. With net revenue of UZS 100,000,000 in the most recent quarter with sales, a general 2% calculation gives UZS 2,000,000; 20% gives UZS 20,000,000. Under the special remote procedure, 0.2% of the same base is UZS 200,000. These calculations illustrate the sanction base; the inspection’s legal basis determines which procedure applies.

For unregistered business activity, the Code of Administrative Liability provides 5–7 BRV (art. 176), or UZS 2.200.000–3.080.000, with confiscation of the items involved. Significant uncontrolled income attracts 7–10 BRV, and large uncontrolled income 10–50 BRV, also with confiscation. A first-time offender is exempt without confiscation if, within 30 days of detection, they voluntarily compensate the state for lost taxes and fees, register the business and obtain necessary permits.

The Tax Code separately sets a penalty for an individual operating without entrepreneur registration of 10% of income, minimum UZS 1,000,000 (art. 219 of the Tax Code). The same article sets a VAT registration penalty of 5% of income during the delay, minimum UZS 5,000,000, with an exception from 2026 for first-time transitions from turnover tax where VAT registration occurs within a year of the obligation arising. These are distinct offences and cannot simply be added together as one fine for online trading.

A decision following an on-site inspection or tax audit can be appealed to the higher tax authority through the authority that made it, within one month (art. 232 of the Tax Code) of the date the person knew or should have known their rights were infringed. The deadline may be restored for a valid reason. Objections are more useful when tied to particular orders, receipts, marking codes, platform reports and bank documents.

What changed in 2025–2026

• From 1 November 2025, the special digital-platform regime provides for remote registration of individual entrepreneurs and self-employed persons. From 1 January 2026, the 1% rate under the applicable regime and the special payment QR requirement apply; the former exemption for self-employed income up to UZS 100 million was abolished. The basis is PP-247 of 12 August 2025; platform and QR details are explained above.
• From 1 January 2026, remote marking control uses warnings and a special penalty scale. The basis is PP-190 of 23 May 2025.
• From 1 June 2026, the general threshold for moving to general taxation is 12,000 BRV. The basis is UP-100 of 26 May 2026.
• On 24 September 2026, the notification procedure for starting and ending electronic commerce operator activities will enter into force. That date has not yet arrived as of this article’s update. The basis is the National Agency for Prospective Projects (NAPP) order of 19 August 2026, registered as No. 3927. The procedure concerns platform, aggregator and streaming operators, rather than automatically every seller on another operator’s platform.

Frequently asked questions

Can I sell through Telegram without a website?

The communication method does not remove registration requirements or seller duties. The law permits acceptance by electronic message or conduct specified in the offer. Order terms can therefore be agreed through messages if the parties and agreement can be reconstructed. The buyer receives seller and product information and the payment, delivery and return terms; payment and the receipt are documented under the applicable payment arrangement.

Can a self-employed person sell on a marketplace?

The electronic commerce law includes self-employed persons among retail sellers on electronic platforms, and paragraph 33 of the 2026 list expressly provides for that activity. Before listing goods, the actual trading model should be checked against that activity and registration conditions. The marketplace does not replace this check. If the planned activity falls outside the permitted scope, the appropriate business status is needed; sector restrictions remain regardless of the sales channel.

Does a marketplace receipt remove the need for my own cash register?

You need to establish how the platform records your sale for fiscal purposes. The law permits an electronic receipt to be sent to the buyer, but naming a document “receipt” or obtaining bank confirmation does not establish compliance with cash-register duties. Check the seller and goods shown, the fiscal mark, transmission to the tax system and the refund procedure. The platform agreement should reflect the actual flow of money and documents.

Can the offer say that no returns are accepted?

A term infringing statutory consumer rights is invalid. Returns nevertheless differ by reason: goods without defects have exchange conditions and government exclusions; defects or a mismatch with the description create other remedies. The offer should therefore distinguish grounds for a claim and describe how it is handled. The non-returnable list for goods without defects cannot be applied to every complaint about quality.

Should tax be calculated after deducting marketplace commission?

For a seller of its own goods, withheld commission and sales revenue are distinct figures. If the platform receives payment and transfers it after deducting remuneration, the bank receipt does not show the entire sales value. The special rule recognising commission as income applies to the intermediary. The seller reconciles sales, returns and commission against documents and then determines the base under its tax regime.