Exporters on marketplaces may be required to submit customs declarations to receive tax benefits

On January 6, the Legislative Chamber of the Oliy Majlis approved in the first reading a draft law aimed at developing e-commerce.

The draft, submitted to parliament by the Cabinet of Ministers, was the first document considered by deputies in 2026. It defines key concepts related to consumer relations and activities in the field of electronic commerce.

The legislation clarifies terms such as “e-commerce platform operators,” “order aggregators,” “digital streaming services,” “participants in e-commerce,” and “cross-border e-commerce.”

The draft also includes amendments aimed at improving taxation mechanisms and business processes in the sector. Its adoption is expected to create a transparent e-commerce ecosystem and reduce the shadow economy.

At the session, the document was presented by Deputy Head of the National Agency for Advanced Projects, Orifjon Fayziev. He noted that the draft law introduces measures to “strengthen the competitive environment in e-commerce and ensure budget revenue.”

For different types of e-commerce, including marketplaces, order aggregators, and streaming services, the draft introduces specific rights, obligations, and liability measures.

The law also stipulates that individual entrepreneurs and self-employed workers in the e-commerce sector must maintain special accounts, as provided under the special legal regime introduced in August of last year.

Another provision concerns the application of zero-value VAT and reduced tax rates for exporters selling goods through marketplaces. To access these benefits, exporters will be required to present a cargo customs declaration.

Of the 136 deputies present, 132 supported the draft law. Three abstained, and one did not vote.