Tax authorities to gain access to anonymous transaction data from digital marketplaces

Yigitali Narziev, Advisor to the Chairman of the Tax Committee, announced the development during a Senate session on May 18. The discussion centered on a newly approved bill designed to improve the e-commerce sector. The legislation introduces amendments to the Tax Code and the Law on Electronic Commerce, creating a formal legal structure to recognize foreign companies selling goods via digital marketplaces as value added tax (VAT) payers within the republic.

During the session, Senator Malika Kadirkhanova highlighted that while the rapid expansion of e-commerce offers convenience and cost savings for entrepreneurs, regulatory gaps have historically complicated dispute resolution. She noted that the new law effectively addresses these vulnerabilities by regulating how foreign entities register, report earnings, and settle taxes.

Kadirkhanova also questioned whether an automated network has been established to transfer transaction records smoothly to authorities, warning that without a centralized data pipeline, tracking financial flows and auditing digital service providers would be impossible.

Responding to the inquiry, Narziev confirmed that access to transaction and inventory turnover volumes is essential for accurately identifying tax bases and calculating liabilities. In line with presidential decree No. UP-246, the Tax Committee has already drafted the necessary technical protocols to securely manage anonymous transaction information. This framework is undergoing a formal review by the Cabinet of Ministers and is slated for adoption alongside the primary legislation.

The upcoming government resolution outlines detailed procedures for tracking funds transferred by commercial banks and financial institutions to foreign corporations. It establishes specific guidelines for registering non-resident entities with local tax offices and details how authorities can restrict access to websites if a company neglects its tax duties. Once fully integrated, the information exchange mechanism will enable the Tax Committee to automatically calculate regional tax liabilities based on incoming operational data.

This regulatory step aligns with provisions in the presidential decree aimed at regulating the digital economy. Foreign e-commerce operators found doing business in Uzbekistan without proper fiscal registration will face technical restrictions on their web platforms. Unregistered companies will be granted a 30-day grace period to formalize their tax status before enforcement measures are initiated.

The Tax Committee previously stated its intention to gather anonymous data on payments made by Uzbek consumers to offshore entities. The scope of this oversight covers transactions for cross-border marketplace orders, freelance platforms, remote education, entertainment subscriptions, and digital services.

Earlier this year, local commercial banks received requests from the Interregional Tax Inspectorate for Large Taxpayers seeking details on financial transfers to 83 international digital platforms spanning the 2023–2025 period. Tax officials clarified that the audit was limited strictly to anonymous payment flows and was essential for verifying the accuracy of VAT filings. Under the current Tax Code, foreign companies delivering electronic services to individuals within Uzbekistan are legally recognized as taxpayers if the destination of service consumption is within the country.

Official data shows a steady rise in international compliance with local tax laws. In 2025, 23 foreign firms providing digital services registered as VAT payers in Uzbekistan, and an additional 6 companies have successfully completed their registration since the start of 2026.