eBay joins a growing list of major global companies, including Netflix, Amazon, Google, Apple, and Zoom, that have also registered with the country's tax authority.

Currently, a total of 64 foreign companies are paying VAT in Uzbekistan.

According to the Tax Committee, from January to September 2024, 61 foreign companies providing electronic services contributed 101.9 billion Uzbek UZS to the national budget, marking a 2.1-fold increase compared to the same period last year. Notably, nearly 99.9% of the taxes paid came from just 10 foreign companies in the electronic services sector.

In December 2024, new requirements were introduced for companies offering electronic commerce services in Uzbekistan.

Under these new rules, all companies providing electronic commerce services are now required to register as legal entities within the country. However, major players such as eBay and Amazon are not yet operating in Uzbekistan, which creates uncertainty about their future presence in the local market.

eBay is an American company specializing in online auctions and e-commerce platforms. Its core business model is to provide sellers with an online platform to list and sell products, acting as an intermediary to facilitate transactions between buyers and sellers. While eBay plays a key role in connecting parties, it does not directly handle payments or shipping, leaving those responsibilities to the buyers and sellers themselves.