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2016-09-15 | 299

Added 2026-08-13 · Updated 2026-08-20

On Amendments and Additions to Certain Resolutions of the Government of the Republic of Uzbekistan Regarding the Regulation of Some Forms of Trade

The Cabinet of Ministers amends regulations governing wholesale, retail, and mobile trade to explicitly permit electronic commerce activities. Specifically, it allows legal entities and individual entrepreneurs to conduct retail sales via electronic commerce without using fiscal cash registers, provided they comply with established procedures. The amendments also authorize the use of scales and other measuring devices outside of workplaces for electronic sales and remove restrictions on selling bread, potatoes, and fruits/vegetables through electronic channels. Additionally, terminology is updated to include 'mobile trade objects' alongside 'fixed shops,' and notification requirements for tax authorities are adjusted accordingly.

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[ OKOG: 1. 21.00.00.00 Comprehensive documents for amendments and additions / 21.03.00.00 Resolutions of the Cabinet of Ministers of the Republic of Uzbekistan] [ TSZ: 1. State and public structure / State authority bodies. State and economic management bodies]

Resolution of the Cabinet of Ministers of the Republic of Uzbekistan

On Amendments and Additions to Certain Resolutions of the Government of the Republic of Uzbekistan Regarding the Regulation of Some Forms of Trade

In accordance with Resolution No. 185 dated June 2, 2016 "On Measures to Further Improve the Procedure for Concluding Contracts in Electronic Commerce" and Resolution No. 233 dated July 13, 2016 "On Approval of the Regulation on the Procedure for Permitting Mobile Trade," the Cabinet of Ministers resolves:

Amendments and additions to certain resolutions of the Government of the Republic of Uzbekistan shall be made in accordance with the Appendix.
Ministries and departments shall align their adopted normative-legal acts with this resolution within one month.
Control over the implementation of this resolution shall be assigned to the First Deputy Prime Minister of the Republic of Uzbekistan R.S. Azimov.

Prime Minister of the Republic of Uzbekistan Sh. MIRZIYOYEV

Tashkent city,

September 15, 2016,

No. 299

APPENDIX

to Resolution No. 299 of the Cabinet of Ministers of the Republic of Uzbekistan dated September 15, 2016

Amendments and additions being made to certain resolutions of the Government of the Republic of Uzbekistan

In the Regulation on Carrying Out Wholesale and Retail Trade Activities approved by Resolution No. 407 of the Cabinet of Ministers dated November 26, 2002 (Collection of Legislation of the Republic of Uzbekistan, 2002, No. 11, Article 71):

a) A preamble shall be added to paragraph 11 with the following content:

"It is not required to attach a certificate from the state tax service body at the place of registration of the buyer (customer) regarding the availability of a fixed shop branch and the registration of a fiscal cash machine for selling goods in wholesale and small-batch retail forms to individuals, as well as to legal entities in the form of electronic commerce";

b) In paragraph 19:

the words "or mobile trade objects" shall be added after the words "fixed shop branches" in the first preamble;

a second preamble shall be added with the following content:

"It is permitted to carry out retail sales of goods by legal entities in the form of electronic commerce outside of fixed shop branches and without using fiscal cash machines in accordance with the procedure established by legislative acts";

the second through sixth preambles shall be considered respectively as the third through seventh preambles;

the words "and in fixed trade objects" shall be added after the words "in trade branches" in the third preamble;

c) A preamble shall be added to paragraph 31 with the following content:

"It is permitted to carry out retail sales of goods by individual entrepreneurs in the form of electronic commerce outside of fixed shop branches and without using fiscal cash machines in accordance with the procedure established by legislative acts".

In the Rules of Retail Trade in the Republic of Uzbekistan approved by Resolution No. 75 of the Cabinet of Ministers dated February 13, 2003 (Collection of Legislation of the Republic of Uzbekistan, 2003, No. 2, Article 15):

a) A preamble shall be added to paragraph 9 with the following content:

"It is permitted to use scales and other measuring devices outside of workplaces when selling goods in the form of electronic commerce";

b) The words "and in mobile trade objects" shall be added after the words "in trade branches" in the second preamble of paragraph 21;

c) The words "except for cases of selling bread and bakery products in the form of electronic commerce" shall be added to the fourth preamble of paragraph 50;

d) The words "except for cases of selling potatoes and fruit and vegetable goods in the form of electronic commerce" shall be added to paragraph 86.

In Resolution No. 306 of the Cabinet of Ministers of the Republic of Uzbekistan dated November 17, 2011 "On Additional Measures to Further Improve the Use of Fiscal Cash Machines with Fiscal Memory" (Collection of Legislation of the Republic of Uzbekistan, 2011, No. 11, Article 89):

a) In the Regulation on the Procedure for Using Fiscal Cash Machines with Fiscal Memory in Carrying Out Paid Transactions with the Population, in Appendix 1:

In paragraph 1:

the words "or fixed trade object" shall be added after the words "in subsequent locations fixed branches" in the first preamble;

the words "or fixed trade object" shall be added after the words "fixed branch" in the third preamble;

the fourth preamble of paragraph 4 shall be stated in the following edit:

"to notify the state tax service bodies within seven working days after the changes in the name, location (postal address), location of the fixed branch or fixed trade object, or the termination of the legal entity, as well as the surname, name, patronymic, or indication of the location of the fixed branch in the certificate regarding the surname, name, patronymic, or location of the fixed branch, and the cessation of the activity of the individual entrepreneur have been registered";

In paragraph 5:

the words "or mobile trade object" shall be added after the words "fixed branch" in the first preamble;

the words "or the planned location of fixed trade" shall be added after the words "fixed branch" in the second preamble of sub-paragraph "a";

the words "or the scheme of the planned location of fixed trade" shall be added after the words "(building lease agreement, order, etc.)" in sub-paragraph "g";

In paragraph 20:

the words "or fixed trade object" shall be added after the words "fixed branch" in the first preamble;

the words "or fixed trade object" shall be added to sub-paragraphs "a" and "g";

the words "or a copy of the permit for mobile trade" shall be added after the words "to the fixed branch" in sub-paragraph "v";

In paragraph 26:

the words "or mobile trade object" shall be added after the words "fixed branch" in the second preamble;

In paragraph 28:

the words "or for the mobile trade object" shall be added after the words "for this fixed branch" in sub-paragraph "b";

b) Sub-paragraph "g" of paragraph 2 of the list of categories of legal and physical persons who may carry out paid transactions with the population without using fiscal cash machines with fiscal memory according to the nature of their activities shall be deleted. (Collection of Legislative Acts of the Republic of Uzbekistan, 2016, No. 37, Article 434)