Uzbekistan is changing its e-commerce rules starting December 12, 2026. Marketplaces, sellers, and delivery services will be required to process payments through special bank accounts, while special e-wallets will be introduced for the self-employed.
Spot.uz reports the changes stem from a law signed on September 10 to tighten e-commerce regulation. The document takes effect three months after publication and directly affects the online retail and gig economy infrastructure.
Who the new requirements affect
The law obliges electronic trading platform operators to conduct settlements exclusively through special bank accounts. The same requirement applies to all participants in the chain:
- sellers — legal entities, individual entrepreneurs, and the self-employed;
- self-employed couriers in goods and food delivery;
- drivers engaged in passenger transportation.
An alternative is provided for self-employed citizens: instead of a full bank account, they can use a special e-wallet linked to a bank card. Income from sales or services rendered will be deposited there.
Cash, refunds, and digital exports
The document legalizes cash handling mechanics for couriers and taxi drivers. The self-employed now have the right to pre-fund their special account or wallet with their own money. This allows them to legally accept cash payments from clients without needing traditional cash collection.
The law also clarifies the buyer protection mechanism. If a marketplace operates on an escrow model (holding money until receipt of goods is confirmed), the platform gets the right to independently refund the buyer if the seller refuses, based on the contract terms.
A separate block of rules covers digital products — software, content, and subscriptions. When importing and exporting them via the internet, customs declaration is no longer required; it remains mandatory only for physical media. Foreign currency revenue from online exports will be credited to the seller’s account net of the foreign marketplace’s commission, and the timeframe for repatriating funds will be determined by the foreign platform’s rules, rather than general currency control requirements.
The state is building a transparent payment infrastructure for the gig economy and marketplaces, moving the cash flows of taxi drivers, couriers, and sellers from the gray zone into a controlled banking circuit.
