What counts as an electronic service under Uzbek VAT?

The Code enumerates what counts: licensing of software and databases including games, electronic books, publications, images, music and audiovisual works, internet advertising and ad space, offers to buy and sell, marketplace platforms connecting sellers with buyers, website hosting and presence, remote administration, storage and processing of information, computing power, domain names, automated data search and supply, search-engine access and site statistics. (Tax Code, Art. 282 — lex.uz ↗)

Goods ordered online but delivered physically are expressly outside the definition — an online storefront selling physical products is a different regime entirely, not an electronic service. (Tax Code, Art. 282 — lex.uz ↗)