Iraq's New E-Commerce Regulation

Introduction

In a significant move to modernize its digital economy, Iraq has issued E-Commerce Regulation No. 4 of 2025, effective from April 2025 (the "Regulation"). This Regulation, introduced under Cabinet Resolution No. 135 of 2025 and published in the Official Gazette (Issue No. 4818 on 10 March 2025), establish a comprehensive legal framework for e-commerce in Iraq. The Regulation address licensing requirements, consumer protection, data privacy, advertising standards, and coordination with tax and customs authorities, attempting to align Iraq with global e-commerce standards. We go through some of the key provisions of the law below.

We note that, to our knowledge, the Regulation has not yet been implemented in practice. Its implementation appears to be pending the establishment of the online licensing platform by the Ministry of Trade, as well as the possible issuance of instructions by the General Commission for Taxes ("GCT"). We also note that the