How to become a Wildberries seller in Uzbekistan (non-resident)

What a foreigner needs to sell on Wildberries in Uzbekistan: why an LLC, step-by-step registration, seller taxes, documents and the director's visa.

Last updated 2026-10-06

How a non-resident can become a Wildberries seller in Uzbekistan
Ivan Karataev

Ivan Karataev

Managing Partner, BizReg

MBA, ACCA, CPA · ex-KPMG, ex-CFO of NYSE-listed companies · 20+ years in US & Uzbek business

Last updated 2026-10-06 · 10 min read · ✓ Facts verified against primary sources (lex.uz, soliq.uz)

↻ Updated: 2026-10-06

You cannot sell on Wildberries in Uzbekistan as a private individual and a foreigner: a seller account is opened only for a business registered in the country. So for a non-resident the path starts not with the marketplace but with setting up a company — and an LLC is the most practical choice. We break it down step by step: which form to choose, how to register on WB Partners, what taxes a seller pays, and what a non-resident director needs.

Key takeaways

  • Only a sole proprietor or a legal entity registered in Uzbekistan can sell on Wildberries — a foreigner needs a local company.
  • An LLC is the most practical form: it needs no residence permit, and only a legal entity can import goods from abroad.
  • While turnover is below the VAT threshold (≈5 billion soums) — a simple turnover tax from 4%, since 1 June 2026 for imported goods too (Decree UP-100); import VAT is paid at customs under any regime.
  • Profit tax is 15%; on a first move from turnover tax to the general regime it is 0% for the first tax period.
  • A non-resident director needs a work permit and a visa.
  • The same company works for Uzum and Ozon — no separate business per platform.

Valid as of 2026-10-06

Platform requirements and tax rules change. Verify rates and thresholds against the current edition of the Tax Code at lex.uz and soliq.uz, and seller registration terms on the WB Partners portal.

How to become a Wildberries seller in Uzbekistan?

In short: you need to set up a business in Uzbekistan (an LLC is more practical), open a bank account, register a cabinet on WB Partners, upload documents, add Wildberries to the list of commission agents on the tax services portal, and choose a work scheme. A foreigner cannot sell as a private individual — the platform works only with a registered business. Below we cover each step in detail.

The market is growing fast, which makes entering it worthwhile right now.

$605M
sales of goods from Uzbekistan on WB in 2024
×2
sales growth in 2025
100,000 m²
WB warehouse near Tashkent by end of 2026

E-commerce in Uzbekistan is one of the fastest-growing in Central Asia. Wildberries is scaling its infrastructure in the country, and the number of sellers is rising. For a foreigner this is a window of opportunity: competition among sellers is lower than in mature markets, and entry has become technically simpler — provided the business is set up correctly.

Why does a non-resident need a company, not just an account?

A seller account on WB Partners is opened only for a business entity registered in Uzbekistan — a sole proprietor or a legal entity. A private individual who is a foreigner cannot open one. It is like renting a spot at a market: first you secure the right to trade here, then you lay out your goods.

For a non-resident this means three tasks: set up a business, open a bank account in an Uzbek bank, and prepare documents for the platform. It is easier to solve them correctly at once than to redo everything later.

Which business form should a non-resident choose — sole proprietor or LLC?

For a non-resident seller an LLC is more practical, for two reasons.

CriterionSole proprietorLLC
Residence permit in Uzbekistanusually a residence status is requirednot required
Import/export operationsnot availableallowed
Remote registrationlimitedyes, via a representative

The first reason — an LLC needs no residence registration or permit: the company can be set up without moving to the country. The second, crucial for a marketplace, is that import/export operations are allowed only to a legal entity. A seller's goods almost always come from abroad: some from Russia, some from China and other countries. A sole proprietor cannot run such imports — only an LLC can. So even if turnover alone would fit a sole proprietorship at first, imports still tip the choice toward an LLC.

For more on company registration by a foreigner, see our guide on the foreign enterprise in Uzbekistan.

How to register on WB Partners: 6 steps

  1. Set up a business in Uzbekistan. Register an LLC, obtain a taxpayer ID and a legal address. For a non-resident this is done remotely via a representative.
  2. Open a bank account. Wildberries transfers proceeds to the company's account in an Uzbek bank — you open it using the LLC's documents.
  3. Register a cabinet on WB Partners. Go to wildberries.uz → "For business" → "Become a seller", confirm your phone number, create a cabinet.
  4. Upload documents. The founder's passport, the LLC registration certificate and bank details. After a check, the cabinet is activated.
  5. Add Wildberries as a commission agent. On the my.soliq.uz portal, add the platform to the list of commission agents. A mandatory Uzbek step — without it settlements and reporting will be incorrect.
  6. Choose a scheme and start selling. The main scheme for Uzbekistan is FBW: goods go to the WB warehouse, and the marketplace handles storage and delivery.

The first two steps are the registrar's job; the rest you do in your cabinet. That is why it is convenient for a foreigner to outsource company and account setup and focus on the product and sales.

What taxes does a marketplace seller pay in Uzbekistan?

The small-business regime in Uzbekistan is one of the mildest in the region. While turnover is below the VAT threshold, you pay a simple turnover tax rather than complex VAT. For a seller with imported goods there are two caveats, covered below.

Tax2026 rateWhen it applies
Turnover taxfrom 4%turnover below the VAT threshold (≈5 billion soums); from 01.06.2026 open to importers too (UP-100)
Import VAT12%at customs on every imported shipment, under any regime
VAT (standard)12%taxable operations on the domestic market
VAT (voluntary)6%trade, catering, services, from 01.06.2026
VAT (export)0%with documentary proof of export
Corporate profit tax15%base rate for an LLC
Dividends10%payments to non-resident participants

The first caveat is imports. A non-resident seller's goods are almost always imported, and the rules for importers changed during 2026: from 1 January to 31 May Law ZRU-1108 obliged every importer to pay VAT and profit tax from the first shipment, and then Presidential Decree UP-100 of 26.05.2026 cancelled that. From 1 June 2026 importing by itself no longer puts you on VAT: a seller of imported goods may stay on turnover tax up to the threshold. The second caveat: 12% import VAT is paid at customs in any case. On turnover tax it cannot be credited and goes into cost of goods; on the general regime it is credited, but VAT on sales and profit tax appear. With large import volumes the general regime is often cheaper; with small batches and a high markup it is simpler to stay on 4%. Worked numbers for both scenarios are in marketplace seller taxes.

On the profit tax relief: turnover-tax payers who first switch to VAT and profit tax from 1 January 2026 are exempt from profit tax for one tax period (except tax on dividends and interest). The relief applies specifically on the move from 4% to the general regime; a company that registers for VAT from day one does not qualify. Detailed breakdowns are in our articles on taxes in Uzbekistan, VAT and corporate profit tax.

Does a non-resident director need a work permit and visa?

Yes. If the company's general director is a non-resident, they will need a work permit and a visa. These are separate procedures handled after the LLC is registered. It is best to plan them right away so the director can legally manage the company, sign documents and open the account. If the director is an Uzbek citizen or a holder of a residence permit, a work permit is not required — that is also a possible structure.

What do we need from you for registration?

No trips and no queues — everything is arranged remotely. From you we need:

Everything else — registration, the account, documents, the director's work permit and visa — is handled by the registrar.

Can I sell on Uzum and Ozon with the same company?

Yes. A company registered in Uzbekistan works for all marketplaces at once. The mechanism is the same everywhere: a legal entity, a bank account and adding the platform to the list of commission agents on the tax services portal. With the same company you can enter both Uzum Market and Ozon — no need to open a new business per platform. This is convenient if you want to avoid depending on a single platform and sell on several at once.

Common mistakes

Trying to register on WB as a private individual without a company; choosing a sole proprietorship and hitting the ban on importing goods; forgetting to add Wildberries as a commission agent on my.soliq.uz and getting incorrect reporting; overlooking the work permit and visa for a non-resident director; taking tax rates from outdated blogs — VAT rules and the importer rules changed on 1 June 2026; forgetting the 12% import VAT at customs. Verify facts on soliq.uz — or leave registration and the marketplace launch to us.

Frequently asked questions

Can a non-resident sell on Wildberries in Uzbekistan without a local company?+

No. A seller account on WB Partners is opened only for a sole proprietor or a legal entity registered in Uzbekistan. A foreigner must first set up a business in the country.

Which business form should a non-resident choose — sole proprietor or LLC?+

An LLC is more practical: it needs no residence permit, and only a legal entity can run import/export operations. For a seller importing goods from abroad, that is the decisive factor.

What taxes does a marketplace seller pay in Uzbekistan?+

While turnover is below the VAT threshold (≈5 billion soums) — turnover tax from 4%, since 1 June 2026 for imported goods too (Decree UP-100). Import VAT of 12% is paid at customs under any regime. Above the threshold — VAT 12% (trade can opt for a voluntary 6%), exports 0%. The base corporate profit tax rate is 15%.

Is there a profit-tax relief for a new company?+

Only on a transition: turnover-tax payers who first switch to VAT and profit tax from 1 January 2026 are exempt from profit tax for one tax period (except tax on dividends and interest). A company that registers for VAT from day one does not qualify. Source: Tax Code of Uzbekistan.

Does a non-resident director need a work permit and visa?+

Yes, if the general director is a non-resident, they need a work permit and a visa. These are separate procedures after the company is registered.

Can I sell on Uzum and Ozon with the same company?+

Yes. One company works for all marketplaces — you just add each platform to the list of commission agents on the tax services portal.

Sources

Who we are and why you can trust us

Ivan Karataev

Ivan Karataev

Managing Partner, BizReg

MBA, ACCA, CPA · ex-KPMG, ex-CFO of NYSE-listed companies · 20+ years in US & Uzbek business

BizReg (BIZREG LLC, Tashkent) helps foreigners set up companies in Uzbekistan turnkey — registration, legal address, bank account and accounting. 1000+ registrations over 15 years.

Consultation in Russian and English · +998 78 778 01 28

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