RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of August 12, 2025 No. PP-247

About measures for creating favorable conditions for individual entrepreneurs and self-employed persons

For the purpose of essential reducing share of shadow economy, expansion of taxable basis, increase in attractiveness of legal activities for physical persons I decide:

I. Purposes and priority tasks

1. Determine main objective and priority tasks of this resolution:

(a) forming of the competitive and transparent entrepreneurial environment stimulating individual entrepreneurs and self-employed persons for work in the official sector voluntarily;

(b) cancellation of duplicative and excessive requirements of ministerial procedures, creation of the integrated digital platforms combining all main services from state registration before submission of reports, implementation of favorable and effective mechanisms for acceptance of cashless payments.

II. Special legal regime for individual entrepreneurs and self-employed persons

2. Approve the offer of the Central bank, National agency of perspective projects, the Ministry of Economics and finance and the Tax Committee on implementation till December 31, 2030 of the special legal regime on rendering to individual entrepreneurs and self-employed persons online the state and financial services by means of digital platforms of payment institutes (further - digital platforms) providing:

(a) creation of the digital platforms including all necessary services, in particular:

(i) registration and suspension of operations of the individual entrepreneur and self-employed person;

(ii) calculation and tax payment in automatic procedure;

(iii) filling of declarations on the basis of data on the income in automatic procedure;

(iv) fiskalization of transactions in real time;

(v) opening, connection and bank account management;

(vi) implementation of calculations for sales of goods and services;

(vii) settlement, including money transfers, between physical persons;

(viii) forming and the direction of tax and other statements in automatic procedure;

(b) forming and issue of fiscal checks by means of digital platforms when calculating with the population.

3. Determine that within special legal regime:

(a) since November 1, 2025 by means of digital platforms the possibility of state registration of individual entrepreneurs and self-employed persons by means of application of remote biometric identification and the SMS notification on number of the mobile phone is created;

(b) on digital platforms it is allowed to sign agreements, payment orders, electronic invoices and delivery and acceptance certificates (about the performed works) with use of remote biometric identification and confirmation by means of the SMS notification without use of the digital signature, at the same time the documents signed in such procedure are equal on legal force with paper copies of documents;

(c) on digital platforms there is full range of services in electronic document management and also the payment operating cycle including is performed complete financial:

(i) opening of e-wallets and their servicing;

(ii) acceptance, processing and transfer of cash and non-cash;

(iii) generation of payment details and matrix barcodes (QR codes) for implementation of mutual calculations, and also payment acceptance by means of contactless technology "tap to pay";

(iv) receipt, transfer and expenditure of means, management of cash flows by means of the integrated banking and payment services;

(d) the e-wallet opened on digital platforms for individual entrepreneurs and self-employed persons is equated to the account necessary for implementation of business activity opened in bank and intended for receipt of the income, carrying out settlings with workers, partners and state bodies, tax payment and other obligatory payments. At the same time to determine opening of bank accounts for the individual entrepreneurs and self-employed persons having e-wallet as voluntary;

(e) digital platforms shall be completely integrated with information systems of tax authorities and the payment institutes which created them shall not be users of special tax regimes and residents of the Technology park of software products and information technologies.

4. For the purpose of increase in flexibility of employment relationships to implement the mechanism of the daily payment ("on the same day") for work of workers providing following according to the procedure of experiment:

(a) use of this mechanism requires observance of the following conditions:

(i) the conclusion of the electronic employment contract with the worker;

(ii) availability at the worker of e-wallet on digital platforms;

(iii) strict observance of the tax discipline including calculation and tax payment and charges;

(b) the mechanism takes root on voluntary basis and does not exempt the employer from observance of other provisions of the labor law which are beyond special legal regime;

(c) operator of digital platform:

(i) provides to workers means of payment for compensation on the mechanism "on the same day";

(ii) provides integration with information systems of state bodies for effective functioning of the mechanism.

III. Providing equal conditions between subjects of entrepreneurship

5. Determine that since January 1, 2026:

(a) are cancelled:

(i) payment procedure of income tax in the fixed size - for individual entrepreneurs;

(ii) procedure for exemption of the receipts tax of self-employed persons whose income from sales of goods (services) for tax period does not exceed hundred million sum;

(b) the rate of the receipts tax for individual entrepreneurs and self-employed persons whose annual turnover constitutes to 1 billion sum is established in the amount of 1 percent;

(c) within special legal regime:

(i) physical persons in case of sales of goods (services) are allowed to use the enlarged group identification codes of products and services;

(ii) responsibility for proper forming of tax statements and other data of individual entrepreneurs and self-employed persons, and also their submission to tax authorities and tax payment is assigned at the scheduled time to payment institutes;

(d) in case of exceeding of the income of individual entrepreneurs and self-employed persons from sales of goods (services) of one billion sum in tax period, and also on their turnovers outside digital platforms the operating procedure established in the Tax code on calculation of taxes and submission of tax statements remains.

6. To the Tax Committee together with the Ministry of Economics and finance in three-months time within special legal regime to approve the simplified form of the reporting under the receipts tax for individual entrepreneurs and self-employed persons, and also to provide mutual integration of the corresponding information systems for the purpose of the organization of representation with payment institutes of tax statements to tax authority by means of digital platforms.

IV. Enhancement of means of state regulation

7. Determine that since January 1, 2026:

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