Last Change:

06/24/2025

Regulation “On the Procedure for Carrying Out Activities as a Self-Employed Person,”

Year: 2020

Type: Domestic law

Rights Category: Work & Workplace rights

Description

The Regulation “On the Procedure for Carrying Out Activities as a Self-Employed Person,” approved by Resolution No. 806 of the Cabinet of Ministers on December 23, 2020, outlines the rules and procedures for individuals to engage in self-employed activities in Uzbekistan. It defines self-employment as activities conducted independently without hiring employees, based on personal labor involvement, and specifies the types of work and services eligible for self-employment. The regulation also details the registration process through a mobile app or personal taxpayer account, the issuance of a QR code for registration, and restrictions on self-employed individuals, such as not being able to hire workers or have an employer. It further outlines the rights of self-employed persons, including receiving payments from foreign clients and engaging in freelancing, while also clarifying that they are ineligible for unemployment benefits or stipends during professional development periods.

Selected provisions
Paragraph 2. Key Terms in the Regulation on the Procedure for Carrying Out Activities as a Self-Employed Person

The following key terms are used in the Regulation:
Clients (Customers) of Works (Services) – physical and legal persons who engage self-employed individuals in providing services and performing works based on the terms of the contract or the usual practices of the labor process;
Special Mobile Application – a program designed for mobile phones (tablets) that enables the identification of a person through "mobile identification";
Taxpayer's Personal Cabinet – an information resource posted on the official website of the State Tax Committee of the Republic of Uzbekistan, which ensures the electronic interaction related to the rights and obligations of taxpayers and the state tax service authorities in accordance with tax legislation;
Self-Employed Individuals – individuals who independently carry out activities based on personal labor participation aimed at earning income, providing services, and performing works for physical and legal persons, not registered as sole entrepreneurs, but registered with the state tax service with the right to receive labor benefits and use incentive privileges;
Database (Register) of Self-Employed Individuals – a structured information database designed to store, modify, and process related information about self-employed individuals registered in the "Unified National Labor System" interdepartmental software and hardware complex;
Certificate of Registration as a Self-Employed Individual – an electronic document sent to the self-employed individual through the special mobile application or personal cabinet, which confirms the labor status of the individual as self-employed.