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TaxesUpdated 30.08.2026

I run a marketplace selling physical goods — which regime applies?

Short answer

Not Chapter 39. Resolution 885 requires a local entity on the full LLC regime.

Not e-servicesPhysical goods are outside Chapter 39 — goods ordered online but delivered physically are expressly not electronic services (Tax Code, Art. 282 — lex.uz ↗)
Res. 885The marketplace rule — Resolution 885 (December 2024) requires foreign platforms operating with Uzbek users to establish a local legal entity
Full regimeThe entity is an ordinary LLC — with the ordinary registration, tax and compliance that follow
What the law provides

An online storefront for physical goods does not become an electronic service by being online — the Code excludes goods ordered online and delivered physically from the Chapter 39 definition. The governing instrument for foreign marketplaces with Uzbek users is Resolution 885 of December 2024, which requires a local legal entity; that entity is an ordinary LLC carrying the ordinary regime. (Tax Code, Art. 282 — lex.uz ↗)

Related questions

Does a foreign digital-services company need an Uzbek entity to pay VAT?What counts as an electronic service under Uzbek VAT?Which tax regime does a new company start on?

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