For the purposes of further development of the electronic commerce sphere, formation of the national space of electronic commerce with modern logistics infrastructure, ensuring protection of rights and interests of market participants, the Cabinet of Ministers resolves:

1. To acknowledge that in accordance with the Decree of the President of the Republic of Uzbekistan dated November 30, 2023 No. DP-381 “On measures to strengthen the protection of the rights of consumers of digital products (services) and combating offenses committed through digital technologies” National agency of perspective projects of the Republic of Uzbekistan (hereinafter — the Agency) is defined as an authorized body in the sphere of regulation and development of electronic commerce.

2 Approve the following proposals of the Agency, Ministry of economy and finance, Ministry of digital technologies of the Republic of Uzbekistan that:

only legal entities – residents of the Republic of Uzbekistan may operate as electronic commerce operators (operators of electronic trading platform, order aggregator and digital streaming service) ;

a legal entity and (or) individual entrepreneur providing users through its information resource or platform with information or data on goods (work, service) and digital products, not burdened with any obligations to conclude electronic contracts or electronic transactions, is not an electronic commerce operator.

3. Agency in cooperation with interested ministries and agencies within three months to submit to the Cabinet of Ministers draft regulatory legal acts providing for amendments and additions to the Tax Code of the Republic of Uzbekistan, the Laws of the Republic of Uzbekistan “On electronic commerce” and “On licensing, permitting and notification procedures”, as well as other regulatory legal acts, providing for:

addition of definitions and terms to the legislation on electronic commerce according to Appendix No. 1;

starting from July 1, 2025, introduction of a notification procedure for electronic commerce operators, introduction of requirements and conditions according to Appendix No. 2, conducting a register of electronic commerce entities.

4. Ministry of Transport of the Republic of Uzbekistan in cooperation with the Ministry of economy and finance within a month to submit to the Cabinet of Ministers a draft regulatory legal act providing for the improvement of the order established by paragraph 5 of the Decree of the President of the Republic of Uzbekistan on July 7, 2022 No. DP-311 “On creating additional convenience in the management of motor vehicles and the implementation of line taxi cabs”, as well as the extension of its validity tern.

At the same time, as an exception, the present order shall be valid after December 31, 2024 until the adoption of a new order.

5. To establish that starting from July 1, 2025:

electronic commerce operators, legal entities, individual entrepreneurs who are sellers in electronic commerce, as well as self-employed persons who are sellers in electronic commerce, or who deliver goods (services) on the basis of an order, or who carry out passenger transportation by passenger motor vehicles (hereinafter - self-employed persons), shall make monetary settlements within the framework of electronic commerce, exclusively using separate bank accounts;

the self-employed person's income in the form of cash received within the framework of electronic commerce shall be accounted for on a separate bank account to which the self-employed person's bank card is attached;

the amount of money received on a separate bank account of a self-employed person is used in determining income from the sale of goods (works, services) for the recognition of the self-employed person as a turnover tax payer.

6. In order to create favorable conditions for the implementation of activities in the sphere of electronic commerce:

a) in order to perform electronic commerce activities, to allow, as an exception, the self-employed persons who carry out delivery of goods (works, services) on the basis of an order, or transportation of passengers by passenger motor vehicles:

to pre-deposit funds in separate bank accounts of the self-employed person for their subsequent debit to the account of the supplier of goods (works, services) or the subject of electronic commerce for collection of funds;

to accept cash as payment for delivered goods (works, services), and the self-employed person is allowed to leave at the disposal of the self-employed person cash in an amount equal to the amount transferred to the supplier of goods (works, services) from a separate bank account, without encashment.

b) for purposes of export of goods through electronic trading platforms, to allow legal entities, individual entrepreneurs and self-employed persons to send goods realized through electronic trading platforms, in particular by foreign electronic trading platforms, by couriers and postal orders to their buyers in foreign countries, including without registration of contracts in the Unified Electronic Information System for Foreign Trade Operations.

At the same time, to establish that electronic trading platforms should integrate with the information systems of the Tax Committee of the Republic of Uzbekistan and the Customs Committee under the Ministry of economy and finance of the Republic of Uzbekistan.

7. Tax Committee of the Republic of Uzbekistan in cooperation with the Agency within three months to conduct a study of the completeness of coverage and payment of taxes by foreign legal entities engaged in the sale of services in electronic form, the place of sale of which is the Republic of Uzbekistan, and based on the results to submit to the Cabinet of Ministers of the Republic of Uzbekistan proposals for the introduction of mechanisms to ensure effective control in this sphere.

8. Agency on Statistics under the President of the Republic of Uzbekistan in cooperation with the Agency within the period until July 1, 2025 to develop and implement on the basis of international expertise, with the involvement of foreign experts reporting forms for subjects of electronic commerce.

9. The Agency, taking into consideration the requirements of this Resolution, within three months:

to develop and approve the Procedure for implementation of courier activity in electronic commerce;

to submit a draft legal act providing for the approval of the Rules of electronic commerce on the territory of the Republic of Uzbekistan;

together with the Committee for the development of competition and consumer protection to develop mechanisms for resolving online disputes with consumers in the sphere of electronic commerce in Uzbekistan and submit proposals to the Cabinet of Ministers.

10. National information agency of Uzbekistan and the National television and radio Company of Uzbekistan in cooperation with the mass media to ensure wide coverage of the content of this resolution in the mass media.

11. Deputy Prime Minister of the Republic of Uzbekistan - Minister of Economy and Finance D.A. Kuchkarov and Director of the National Agency of Perspective Projects of the Republic of Uzbekistan D.R. Li are in charge of execution of the given resolution.

1. Order aggregator operator — an electronic commerce entity that performs operational management of the order aggregator, providing buyers (customers) of services (works) with an opportunity to search, categorize, systematize, select and compare services (works);

2. Digital streaming service operator — an electronic commerce entity that performs operational management of a digital streaming service, providing users with the opportunity to conclude electronic contracts and conduct electronic transactions aimed at gaining access to a digital product, including in real time (online);

3. Operator of electronic trading platform — electronic commerce entity, which is the owner of the program for electronic computers and (or) owners of the website and (or) page of the website on the Internet, carrying out operational management and (or) use of the electronic trading platform and (or) website and (or) page of the website on the Internet, placing offers for sale and providing services to sellers and buyers, including on its own behalf, to conclude electronic contracts and perform electronic operations.

4. Order aggregator — an information system that provides:

receiving, registering, processing and controlling applications for receiving and providing access to services on the aggregator platform;

conclusion and processing of electronic contracts and orders;

receiving, registering, processing and controlling requests from suppliers and buyers (customers) to participate in electronic transactions;

reception, registration, processing and control of requests for placement or removal of information about the service (work) by suppliers;

announcement of prices for services (works);

the process of creating a personal account (profile) for a buyer (customer);

reception, registration, processing and control of requests for purchase and provision of services;

acceptance, registration, processing and control of requests for electronic payments;

depositing funds (escrow);

collection of commission for services rendered by the operator of the order aggregator;

selecting the method of service provision, as well as tracking the status of the service;

searching, categorizing, systematizing, selecting and comparing services;

the process of updating information about the service;

generation of feedback and rating of services, suppliers and (or) buyers (customers);

the process of quality control of the provided service;

the process of mutual communication between the service provider and the buyer (customer);

organization and holding of tenders and auctions;

preparation and formation of statistical information, reporting documents on electronic transactions;

storage, processing and disclosure of information required for execution and fulfillment of electronic transactions;

other functions related to the service aggregator;

5. Digital streaming service — an information system, within the framework of which are carried out:

receiving, registering, processing and controlling requests to receive and provide access to a digital product on a digital streaming service platform;

reception, registration, processing and control of requests to place or delete a digital product on the platform and (or) information about the digital product;

announcement of prices for services provided to the user for the digital product;

receiving, registering, processing and controlling requests from suppliers and users of the digital product to participate in electronic transactions with the digital product;

conclusion and processing of electronic contracts and orders;

the process of online streaming (advertising of goods (services), digital products), contests and auctions on the platform of the digital streaming service;

acceptance, registration, processing and control of requests for electronic payments between the supplier and the user of the digital product;

monitoring and protection of intellectual property for the digital product, in particular compliance with the requirements for copyrights, trademarks and patents of right holders;

the possibility of downloading the digital product (if such a service is provided);

redirecting the user to a third-party platform to perform further operations on conclusion and processing of electronic contracts, including making electronic payments, depositing funds and providing an electronic check for electronic transactions;

charging a commission for the services rendered by the operator of the order aggregator;

creation of a personal account (profile) of the user

replenishment of the deposit by the user with funds on the platform of the digital streaming service;

choosing the method of providing access (limited, unlimited) to the digital product;

search, categorization, systematization, selection and comparison of the digital product;

updating information about a digital product;

generation of feedback and rating of the digital product, supplier and (or) user of the digital product;

quality control of the provided digital product and digital streaming service;

mutual communication between the supplier and the user of the digital product;

preparation and generation of statistical information and reporting documents on completed electronic transactions.

6. Electronic trading platform — a hardware-software complex or information and telecommunication system that provides with the use of the information and telecommunication network “Internet”:

the possibility of selling goods to the consumer remotely by means of placement by the seller of offers for the sale of electronic commerce goods for the consumer's familiarization with them, advertising of electronic commerce goods, conclusion of a contract of sale or other contracts, settlements for electronic commerce goods, organization of delivery of goods to the consumer;

receiving, registering, processing and monitoring applications for access to goods on the electronic commerce platform;

conclusion and processing of electronic contracts and orders

receiving, registering, processing and monitoring applications from sellers and buyers to participate in electronic transactions;

receiving, registering, processing and monitoring requests for placement or removal of information about goods and (or) digital products by sellers;

announcement of prices for goods and (or) digital products;

creation of personal accounts (profiles) for sellers and buyers;

acceptance, registration, processing and monitoring of applications, including on his own behalf for the sale, purchase, storage, transfer, delivery of goods and (or) digital distribution of digital products;

delivery and storage of goods;

acceptance, registration, processing and control of electronic payments between sellers and buyers;

depositing funds (escrow) by transferring funds to the seller of goods only after the goods have been delivered to the buyer;

charging a commission for services rendered by the operator of the electronic trading platform;

the process of digital labeling and distribution of goods;

choosing the method of receiving the goods and (or) digital distribution of the digital product, as well as tracking the delivery status of the goods and (or) digital product, if delivery services are available;

generation of feedback and rating of goods, digital products, sellers and (or) buyers;

quality control of goods and (or) digital products;

interaction between the seller and the buyer;

organizing and conducting electronic contests and auctions;

preparation and generation of statistical information and reporting documents on electronic transactions;

storage, processing and disclosure of information required for execution and fulfillment of electronic transactions;

other functions related to the electronic trading platform.

In order to carry out the activities of electronic commerce entities on the basis of a notification, the requirements and conditions are as follows:

state registration in the form of a legal entity of the Republic of Uzbekistan;

compliance with the requirements of the acts of legislation of the Republic of Uzbekistan in the sphere of electronic commerce, protection of personal data, copyright and related rights, consumer rights, in the sphere of advertising and other acts of legislation;

submission on a free of charge basis at the request of the authorized body of information related to the implementation of activities of electronic commerce entities;

compliance with the requirements of the rules of retail trade in the Republic of Uzbekistan;

availability of a functioning information system to provide services to electronic commerce participants;

ensuring the reliability of information in the notification on the commencement of activities (actions) (hereinafter — notification);

mandatory registration of cases of conclusion of new labor contracts with employees, amendments to contracts and their termination, as well as information on existing labor contracts in the interdepartmental software and hardware complex “Unified National Labor System” — if there is such a requirement for employees to carry out the relevant activity (actions);

notification of the authorized body within ten working days after registration of a change in the name, location (residential address) of the notifier or opening of a branch and representative office;

other requirements and conditions taking into account the peculiarities of the type of activity (actions) carried out under the notification procedure.