President Shavkat Mirziyoyev on August 11, approved a set of measures aimed at improving conditions for individual entrepreneurs and self-employed persons, including the introduction of a special legal regime until December 31, 2030.
The initiative seeks to simplify business rules, expand cashless payment options, and create a transparent, digital-friendly business environment. Integrated digital platforms will be developed to provide all essential services — from state registration to tax reporting — in one place.
These platforms will allow users to register their activities, open and manage bank accounts, calculate and pay taxes, settle transactions, and issue fiscal receipts.
Entrepreneurs will also be able to open an electronic wallet, enabling them to receive income, make payments to employees and contractors, and fulfill tax and other mandatory obligations. Bank accounts will be optional for those using the electronic wallet.
From November 1, 2025, the system will incorporate “QR code” and “tap to pay” technologies. Documents will be signable via remote biometrics or SMS confirmation, with such signatures recognized as legally equivalent to paper documents. A pilot “Daily payment” procedure will also be launched, allowing salaries to be paid through the electronic wallet.
Starting January 1, 2026, the turnover tax rate for individual entrepreneurs and self-employed persons with annual turnover under UZS 1bn ($78,879) will be reduced to 1%. All such entrepreneurs will be required to have a dedicated QR code for accepting electronic payments, in line with retail trade regulations.
Additionally, digital platform transaction data will be considered when assessing loan eligibility.
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