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E-Commerce in Iraq: Legal & Regulatory Guide

Setting up and running an online business in Iraq, from contracts and consumer protection to payments, data, customs and tax.

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About this guide

Legal and regulatory considerations for online business in Iraq

This guide examines the legal and regulatory considerations involved in establishing and operating an e-commerce business in Iraq. It covers online contracts, consumer protection, digital payments, data handling, cybersecurity, advertising and intellectual property.

It also addresses cross-border sales, customs, taxation, delivery arrangements and platform responsibilities, helping businesses identify the requirements and risks associated with their digital business model.

This publication provides general information only and does not constitute legal advice. Requirements may differ between Federal Iraq and the Kurdistan Region.

Contents

What this guide covers

01

Digital Business Legal Framework

16

  • What laws principally regulate e-commerce and digital business in Federal Iraq?

  • How do general civil and commercial laws apply to transactions concluded online?

  • Which rules apply specifically to electronic contracts and communications?

  • How does consumer protection legislation apply to online transactions?

  • Which authorities regulate digital businesses?

  • What role does the Ministry of Trade play?

  • What role does the Communications and Media Commission play?

  • What digital activities fall under the supervision of the Central Bank of Iraq?

  • Which responsibilities belong to tax, customs and consumer protection authorities?

  • Do Iraqi e-commerce laws apply to businesses established outside Iraq?

  • What factors create Iraqi regulatory jurisdiction over a foreign platform?

  • Does operating an Arabic-language website targeting Iraqi users create a local presence?

  • Does accepting Iraqi dinars or delivering to Iraq create local regulatory obligations?

  • Can contractual terms exclude mandatory Iraqi digital-commerce requirements?

  • How should conflicts between general laws and sector-specific digital regulations be resolved?

  • Which reforms are needed to create a unified Iraqi digital commerce framework?

02

Business Models & Regulatory Classification

18

  • How does Iraqi law distinguish an online retailer from an online marketplace?

  • How is a platform operator distinguished from the underlying seller?

  • What rules apply to direct-to-consumer brands?

  • What rules apply to business-to-business e-commerce?

  • How are classified advertisement platforms treated?

  • How are price-comparison websites regulated?

  • What obligations apply to online auction platforms?

  • How are social commerce businesses classified?

  • What rules apply to websites that generate sales leads?

  • How are dropshipping businesses treated?

  • What obligations apply to subscription-based digital businesses?

  • How are software-as-a-service providers classified?

  • What rules apply to app stores and digital-content platforms?

  • How are cloud-based marketplaces treated?

  • What obligations apply to peer-to-peer platforms?

  • Can an intermediary become legally responsible as the seller?

  • What indicators determine whether a platform exercises sufficient control to assume supplier obligations?

  • Can one digital business model fall under several regulatory regimes?

03

Establishing an E-Commerce Business

18

  • Must an e-commerce business establish an Iraqi legal entity?

  • Can a foreign company sell into Iraq without registering a branch?

  • When does online activity constitute doing business in Iraq?

  • Which Iraqi company forms are suitable for e-commerce?

  • Can an e-commerce company be wholly foreign-owned?

  • What activities should appear in its constitutional documents?

  • Does the business require a general trade or commercial licence?

  • Is a separate e-commerce registration required?

  • Do marketplaces require a licence different from online retailers?

  • Are sector licences required for particular products or services?

  • Must an online business register with the Chamber of Commerce?

  • What tax registrations must be completed?

  • Must the business maintain a physical office or warehouse?

  • Can a virtual office be used?

  • Must the website identify an Iraqi representative?

  • What licences are required for fulfilment or delivery services?

  • Can an Iraqi company operate websites targeting customers abroad?

  • What penalties apply to conducting e-commerce without the required registration?

04

Website and Application Disclosures

18

  • What business information must appear on an e-commerce website?

  • Must the legal name differ from or accompany the trading name?

  • Must the company registration number be displayed?

  • Must the registered address and contact information be disclosed?

  • Must the tax registration details be displayed?

  • Must information be provided in Arabic?

  • Can the website operate only in English?

  • Which information must be displayed before the customer begins checkout?

  • Must the identity of each marketplace seller be disclosed?

  • Must the platform distinguish commercial sellers from private individuals?

  • What information must accompany regulated products?

  • Must licence details be displayed for regulated services?

  • Are separate legal notices required for websites and mobile applications?

  • Must terms, privacy notices and return policies remain permanently accessible?

  • Can legal notices be provided through hyperlinks?

  • Must consumers be able to download or retain contractual information?

  • How should required disclosures be presented on small-screen devices?

  • What liability arises from incomplete or outdated website information?

05

Electronic Contract Formation

19

  • When is an electronic contract legally formed?

  • Does displaying a product constitute an offer or an invitation to purchase?

  • At what stage does the customer make a binding offer?

  • Does an automated order confirmation constitute acceptance?

  • Can the seller reject an order after payment authorisation?

  • Must customers be informed of the technical steps required to conclude the contract?

  • Must users be allowed to correct errors before submitting an order?

  • Can a contract be formed through email or instant messaging?

  • Can a contract be concluded through social media comments or direct messages?

  • Is a clickwrap agreement enforceable?

  • Are browsewrap terms enforceable?

  • Can silence or inactivity constitute acceptance?

  • Are pre-ticked boxes capable of creating valid consent?

  • Can minors conclude binding electronic contracts?

  • How can a business verify legal capacity online?

  • What happens when an automated system places an order by mistake?

  • Can contracts be concluded entirely between automated systems?

  • Can a business cancel an order because of a technical error?

  • What evidence proves the time and content of electronic acceptance?

06

Electronic Signatures and Digital Records

18

  • Which types of electronic signature are recognised?

  • When is a simple electronic signature sufficient?

  • Which documents require an enhanced or certified electronic signature?

  • Which transactions cannot be completed electronically?

  • Are scanned handwritten signatures legally effective?

  • Can one-time passwords constitute signatures?

  • Can biometric verification establish electronic consent?

  • Are foreign electronic signatures recognised?

  • Must foreign trust service providers be approved in Iraq?

  • What requirements apply to electronic signature certificates?

  • When can an electronic signature be challenged?

  • Who bears the risk of a compromised signing credential?

  • What evidentiary weight is given to electronic records?

  • How should electronic contracts be archived?

  • Must records remain accessible in their original format?

  • How long should transactional records be retained?

  • Can blockchain records prove contract formation?

  • What authentication evidence should be preserved for litigation?

07

Online Terms and Conditions

18

  • What provisions should online terms and conditions contain?

  • Must users actively accept the terms?

  • When should acceptance be obtained again following an amendment?

  • Can a business amend terms unilaterally?

  • How much notice should precede a material amendment?

  • Which version applies to an existing order or subscription?

  • Must previous versions remain available?

  • How should the terms identify the contracting party?

  • How should payment, delivery and cancellation provisions be presented?

  • Can liability for system downtime be excluded?

  • Can liability for inaccurate website information be excluded?

  • Are force majeure clauses enforceable in consumer transactions?

  • Can the terms incorporate third-party policies by reference?

  • How should conflicts between website terms and seller-specific terms be resolved?

  • Can online terms select foreign law?

  • Can they grant exclusive jurisdiction to foreign courts?

  • Can consumers be required to arbitrate disputes?

  • What consequences arise when customers can purchase without seeing the terms?

08

B2B E-Commerce

17

  • What pre-contract information should be provided in B2B electronic transactions?

  • Can businesses exclude statutory terms more extensively than in B2C transactions?

  • When are limitation-of-liability clauses enforceable?

  • Can a supplier exclude liability for indirect or consequential losses?

  • How should electronic purchase orders and acknowledgements interact?

  • Whose standard terms apply when both parties provide conflicting terms?

  • Can repeated electronic transactions establish a course of dealing?

  • How should authority to place orders be verified?

  • Is a company bound by orders placed through compromised employee accounts?

  • Can invoices be issued solely in electronic form?

  • How should delivery and acceptance be documented?

  • What rules apply to automated supply-chain transactions?

  • Can sellers impose minimum order or resale restrictions?

  • What protections apply to business users of dominant platforms?

  • Can a platform suspend a business seller without notice?

  • Must platforms explain changes in rankings or account access?

  • How should platform-to-business disputes be resolved?

09

Online Consumer Protection

21

  • Who qualifies as an online consumer?

  • Must the total price be disclosed before checkout?

  • Must taxes, delivery and compulsory charges be included?

  • What product information must be provided?

  • Must the consumer receive confirmation on a durable medium?

  • Must the confirmation include the agreed terms?

  • Are consumers entitled to cancel an online purchase without giving a reason?

  • Does a statutory cooling-off period apply?

  • When does the cancellation period begin?

  • Which products may be excluded from cancellation?

  • Are personalised and perishable goods treated differently?

  • Can digital content be excluded after immediate download?

  • What consent is required before performance begins during the cancellation period?

  • Who bears the cost of returning goods?

  • When must a refund be issued?

  • Must delivery fees be refunded?

  • Can restocking or administrative charges be deducted?

  • What remedies apply to late or failed delivery?

  • Who bears the risk of goods lost during delivery?

  • What rights apply to defective digital products and services?

  • Can consumers pursue the platform as well as the seller?

10

Unfair Digital Contract Terms

16

  • What online terms may be considered unfair or abusive?

  • Can a business exclude all responsibility for defective products?

  • Are terms allowing unilateral price changes enforceable?

  • Can a platform modify or remove paid functionality?

  • Can a supplier terminate a subscription without cause?

  • Are broad consumer indemnities enforceable?

  • Can a seller retain all advance payments after cancellation?

  • Are excessive cancellation charges valid?

  • Can the business require consumers to use a foreign complaint process?

  • Are clauses restricting negative reviews enforceable?

  • Can an online service suspend a user without explanation?

  • Must unusual terms be prominently disclosed?

  • How are ambiguous online terms interpreted?

  • Can an unfair term be severed from the rest of the contract?

  • Can regulators act against standard terms before consumers suffer loss?

  • What remedies are available after an unfair term has been used?

11

Pricing, Discounts and Online Promotions

20

  • In which currency should online prices be displayed?

  • Can prices be stated or charged in US dollars?

  • Must mandatory fees be included in the first displayed price?

  • When must delivery charges be disclosed?

  • Are payment-processing surcharges permitted?

  • How should discounts be calculated?

  • Must the previous reference price be genuine?

  • Are “up to” discount claims permitted?

  • Can an online seller increase a price before announcing a discount?

  • What rules apply to limited-time offers?

  • Can a countdown timer reset automatically?

  • What obligations apply when promotional stock is limited?

  • Must a platform honour an obvious pricing error?

  • Can prices differ between website and mobile application?

  • Is dynamic pricing lawful?

  • Must consumers be informed when prices are personalised?

  • Can prices change according to location, device or browsing history?

  • What restrictions apply to algorithmic price coordination?

  • Can competitors use the same pricing software?

  • What records should substantiate online promotional claims?

12

Subscriptions and Automatic Renewals

16

  • What information must be provided before a consumer subscribes?

  • Must the total minimum financial commitment be disclosed?

  • What rules apply to free trials?

  • Must consumers be warned before a free trial becomes paid?

  • Can payment details be collected before the trial begins?

  • What notice is required before automatic renewal?

  • Must the renewal price be disclosed again?

  • Can subscriptions renew for a longer period than the original term?

  • Must cancellation be available through the same channel used to subscribe?

  • Can cancellation require a telephone call or physical visit?

  • How quickly must cancellation take effect?

  • Can unused subscription periods be non-refundable?

  • What happens when a service is materially changed?

  • Can subscribers reject a price increase?

  • Are dormant or unused subscriptions subject to special rules?

  • What records prove valid renewal consent?

13

Dark Patterns and Interface Design

16

  • Which interface practices may unlawfully manipulate consumer choice?

  • Can the acceptance option be more prominent than the refusal option?

  • Are repeated pop-ups asking users to reconsider lawful?

  • Can optional products be added to the basket by default?

  • Can a platform conceal additional charges until the final checkout stage?

  • Is artificial scarcity permissible?

  • Can platforms make account deletion difficult?

  • Can a service require more steps to cancel than to subscribe?

  • Are misleading button labels prohibited?

  • Can businesses use emotional pressure or confirm-shaming?

  • How should consent choices be presented?

  • Are default privacy settings required to favour users?

  • Can personalised interface design exploit vulnerable users?

  • What liability arises from algorithmically generated dark patterns?

  • What internal review should precede deployment of new user interfaces?

  • What evidence should demonstrate that users made informed choices?

14

Online Marketplaces

20

  • Must online marketplaces verify seller identities?

  • Which documents should be obtained from corporate sellers?

  • How should platforms verify sellers located outside Iraq?

  • Must the platform disclose the seller’s location?

  • Must it identify whether the contract is with the platform or seller?

  • When may the marketplace become jointly liable?

  • Is the platform responsible for product descriptions supplied by sellers?

  • What responsibility applies to counterfeit products?

  • What obligations apply to dangerous or recalled products?

  • Must the marketplace monitor seller listings proactively?

  • What action must follow notification of an unlawful listing?

  • How quickly should a listing be removed?

  • Can sellers challenge suspension or removal decisions?

  • Must the marketplace maintain a complaint system?

  • How should repeat violators be addressed?

  • Must platforms share seller information with regulators?

  • Can the platform withhold seller funds to satisfy consumer refunds?

  • How should marketplace rankings and sponsored listings be disclosed?

  • Can the marketplace favour its own products?

  • What records should be maintained for completed transactions?

15

Social Commerce and Influencers

15

  • Do sellers operating solely through social media require commercial registration?

  • What business information must appear on a commercial social media page?

  • Must sellers issue invoices for social media sales?

  • Who is responsible when payment is made to a personal bank account?

  • Can a platform operator be liable for unregistered social sellers?

  • Must influencers disclose paid commercial relationships?

  • How should sponsored posts be labelled?

  • Are influencers responsible for false product claims?

  • Must influencers verify health, financial or performance claims?

  • Can gifts and free products create disclosure obligations?

  • What rules apply to affiliate links and commission codes?

  • Are businesses responsible for content created by their influencers?

  • How should influencer content be approved and retained?

  • What restrictions apply to promotions directed at children?

  • What remedies apply when influencer marketing misleads consumers?

16

Digital Advertising and Direct Marketing

18

  • What rules govern online advertising?

  • How are paid search results distinguished from organic results?

  • Must native advertising be labelled?

  • What rules apply to personalised and behavioural advertising?

  • Is consent required for marketing emails and text messages?

  • Can existing customers be marketed to without fresh consent?

  • How must recipients opt out?

  • How quickly must an opt-out request be implemented?

  • Can purchased marketing lists be used?

  • What due diligence is required before using third-party lead data?

  • Can location information be used for advertising?

  • What restrictions apply to profiling children?

  • How should retargeting campaigns be disclosed?

  • Are false reviews and purchased followers prohibited?

  • Can businesses suppress or manipulate negative reviews?

  • What records should substantiate advertising claims?

  • Who is responsible for advertising produced by an agency?

  • Can foreign advertising campaigns be reused without Iraqi legal review?

17

Product Reviews & Reputation Systems

14

  • Must platforms verify that reviews come from genuine customers?

  • How should incentivised reviews be identified?

  • Can sellers provide discounts in exchange for reviews?

  • Are businesses permitted to publish only positive reviews?

  • When may a review lawfully be removed?

  • Must users be informed of moderation criteria?

  • Can businesses edit customer reviews?

  • How should defamatory or unlawful reviews be handled?

  • Can reviewers remain anonymous?

  • Must reviewer identity be disclosed under a court order?

  • Who is responsible for automated review summaries?

  • Can ratings be transferred between materially different products?

  • How should merged product listings affect ratings?

  • What evidence should platforms maintain regarding review authenticity?

18

Online Content and Platform Moderation

17

  • What responsibility does a platform have for user-generated content?

  • When may an intermediary benefit from limited liability?

  • Does active moderation increase platform liability?

  • What notice-and-removal process should platforms maintain?

  • What information must a valid complaint contain?

  • Must platforms remove allegedly unlawful content immediately?

  • Can users appeal content-removal decisions?

  • How should platforms handle defamatory content?

  • What duties apply to content promoting violence or criminal activity?

  • How should intellectual property complaints be processed?

  • Can authorities order blocking of specific content or accounts?

  • Can an entire website or application be blocked?

  • How should platforms preserve evidence of removed content?

  • Can content-moderation decisions be automated?

  • Must users be informed when automated moderation is used?

  • How should platforms publish or communicate moderation policies?

  • What protections apply to lawful commercial speech?

19

Children and Online Safety

16

  • What legal age is required to create an online account?

  • How should age be verified?

  • When is parental consent required?

  • What information may platforms collect from children?

  • Can children be targeted with behavioural advertising?

  • What restrictions apply to online games and in-app purchases?

  • Are loot boxes or chance-based digital rewards regulated?

  • Can minors incur enforceable payment obligations?

  • What refund rights apply to unauthorised purchases by children?

  • What safety-by-design obligations should platforms adopt?

  • How should reporting and blocking functions be designed?

  • What measures should prevent grooming, exploitation and harmful content?

  • Can parental controls be enabled by default?

  • How should children’s privacy settings be configured?

  • What obligations apply when a child’s data or safety is compromised?

  • Can senior management be liable for serious online safety failures?

20

Digital Products and Services

16

  • What constitutes digital content under Iraqi law?

  • How are downloaded products distinguished from continuing digital services?

  • What quality standards apply to software and applications?

  • Must digital products match their description and advertised functionality?

  • What compatibility information must be disclosed?

  • Who is responsible if a software update causes loss of functionality?

  • Must providers continue supplying security updates?

  • How long should updates remain available?

  • Can providers discontinue a digital service after customers have paid?

  • Are consumers entitled to refunds for discontinued functionality?

  • What obligations apply to cloud-stored consumer content?

  • Can digital content access be suspended without prior notice?

  • What happens to customer data when a service closes?

  • Can ownership of purchased digital content be restricted by licence terms?

  • What rules apply to virtual items and in-game assets?

  • Can digital products be resold or transferred?

21

Online Payments and Payment Gateways

20

  • Which online payment activities require Central Bank authorisation?

  • Can an e-commerce company collect payments on behalf of sellers?

  • When does holding seller funds constitute a regulated payment service?

  • What licence is required to operate a payment gateway?

  • Can a foreign payment processor serve Iraqi merchants?

  • Must payment processing occur through an Iraqi bank?

  • Can merchants accept international payment cards?

  • Can merchants accept cash on delivery?

  • What security standards apply to payment card information?

  • Who bears losses from unauthorised card transactions?

  • What authentication is required for electronic payments?

  • What responsibilities apply to merchant acquirers and gateways?

  • Can platforms delay settlement to sellers?

  • Must customer funds be segregated?

  • What rules apply to refunds and chargebacks?

  • Can sellers impose card-payment surcharges?

  • How should payment failures and duplicate charges be handled?

  • What records should merchants retain concerning payments?

  • Must payment incidents be reported to the Central Bank?

  • How should payment services ensure business continuity?

22

Electronic Wallets and Stored Value

16

  • What authorisation is required to issue an electronic wallet?

  • Can a retailer create a closed-loop wallet?

  • When does store credit become regulated stored value?

  • Can wallet balances be redeemed for cash?

  • Must customer funds be safeguarded?

  • What KYC is required to open a wallet?

  • Can simplified KYC apply to low-value accounts?

  • What transaction and balance limits may apply?

  • Can wallet providers pay interest or rewards?

  • How are dormant balances treated?

  • What happens to balances if the provider becomes insolvent?

  • Can wallets support cross-border payments?

  • Can foreign currency be stored in an Iraqi wallet?

  • What fraud-monitoring obligations apply?

  • What complaint and reimbursement rights do users have?

  • Can accounts be frozen without prior notice?

23

Consumer Credit and Buy Now, Pay Later

15

  • Can an online seller offer payment by instalments?

  • When does an instalment plan become regulated consumer credit?

  • Must the provider obtain a financial licence?

  • What pre-contract disclosures must be provided?

  • Must the total cost of credit be stated?

  • What interest and fee limitations apply?

  • Are affordability or creditworthiness checks required?

  • Can automated credit scoring be used?

  • Must rejected applicants receive reasons?

  • What rules apply to late-payment charges?

  • Can goods be repossessed following default?

  • What early-repayment rights apply?

  • Can credit receivables be assigned to third-party collectors?

  • What collection practices are prohibited?

  • Can consumers be prevented from closing accounts with an outstanding instalment plan?

24

Fintech, Cryptoassets and Digital Assets

16

  • Which fintech activities require Central Bank approval?

  • Can e-commerce businesses accept cryptoassets as payment?

  • Can prices be displayed in cryptocurrency?

  • Can crypto payment processors operate in Iraq?

  • What restrictions apply to exchanging cryptoassets for Iraqi dinars?

  • How should crypto payments be treated for tax and accounting purposes?

  • Are stablecoins treated differently from other cryptoassets?

  • Can digital tokens be used in loyalty programmes?

  • When may a utility token be treated as an investment or financial product?

  • What rules apply to non-fungible tokens?

  • Can virtual assets be held in custody for users?

  • What AML obligations apply to virtual asset transactions?

  • Can crypto advertising be directed at Iraqi consumers?

  • What risks arise from cross-border crypto payments?

  • Can smart contracts create enforceable obligations?

  • How should disputes involving irreversible blockchain transactions be resolved?

25

Data Protection and Customer Information

20

  • What rules govern the collection of customer personal data?

  • What legal basis is required for processing?

  • What information must be included in a privacy notice?

  • Must privacy notices be provided in Arabic?

  • How should consent be obtained?

  • Can consent be bundled with acceptance of commercial terms?

  • What data is necessary to fulfil an online order?

  • Can identity documents be collected from all customers?

  • What additional protections apply to sensitive information?

  • Can customer data be used for analytics?

  • Can transaction history be used for personalised marketing?

  • May data be shared with sellers, couriers and payment providers?

  • What contractual terms should govern processors?

  • Can data be transferred to a foreign parent company?

  • What safeguards apply to international transfers?

  • Do customers have rights to access or correct their data?

  • Can customers request deletion?

  • How long should transaction and account data be retained?

  • How should anonymous and pseudonymous data be treated?

  • What obligations arise when an e-commerce business is sold?

26

Cookies, Tracking and Profiling

16

  • Must users consent to cookies?

  • Which cookies may be used without consent?

  • What information should a cookie notice contain?

  • Can continued browsing constitute consent?

  • Must users be able to reject non-essential cookies?

  • Can tracking be enabled before consent?

  • How frequently should consent be renewed?

  • What rules apply to third-party advertising cookies?

  • Can device fingerprinting be used?

  • Can mobile application identifiers be used for tracking?

  • Must users be informed about cross-device tracking?

  • What protections apply to location-based tracking?

  • Can customers be profiled for pricing purposes?

  • Must users be informed of automated profiling?

  • Can a customer object to profiling?

  • How should website analytics be configured to reduce legal risk?

27

Cybersecurity

17

  • What cybersecurity duties apply to e-commerce businesses?

  • Which digital businesses are treated as critical or essential service providers?

  • What technical and organisational measures should be implemented?

  • Are specific encryption standards required?

  • How should administrator and employee access be controlled?

  • Must multi-factor authentication be used?

  • What security obligations apply to cloud and hosting providers?

  • How should third-party software risks be assessed?

  • Must penetration testing be conducted?

  • What security requirements should be imposed on sellers and vendors?

  • How frequently should systems be patched?

  • What backup and disaster-recovery arrangements are required?

  • Must cyber incidents be reported?

  • Which authorities should be notified?

  • Must affected customers be informed?

  • How should ransomware incidents be handled?

  • Can ransom payments create sanctions or criminal risks?

28

Cloud Services and Data Hosting

16

  • Can an e-commerce business host systems outside Iraq?

  • Are any categories of data subject to localisation requirements?

  • Do different requirements apply to financial, telecommunications or government data?

  • Must regulators receive real-time access to offshore systems?

  • What due diligence should be conducted on cloud providers?

  • Who owns data stored in the cloud?

  • How should data portability be addressed?

  • Can the provider suspend access because of a payment dispute?

  • What continuity protections should apply?

  • How should subcontracted cloud services be controlled?

  • What notification is required when hosting locations change?

  • Can customer data be replicated in several jurisdictions?

  • What obligations apply at termination of the cloud agreement?

  • How should secure deletion be verified?

  • Can regulators inspect or audit foreign data centres?

  • What provisions should address government access requests?

29

Domain Names and Online Identity

14

  • How are Iraqi domain names registered?

  • What eligibility requirements apply to country-code domains?

  • Can foreign businesses register Iraqi domain names?

  • What documents are required?

  • Can a domain name infringe a registered trademark or company name?

  • What remedies apply to cybersquatting?

  • Is an administrative domain-name dispute process available?

  • Can courts order transfer or cancellation?

  • What happens when a domain registrar suspends a domain?

  • How should domain ownership be documented within a corporate group?

  • Who owns domains registered by employees or external developers?

  • How should domain names be transferred in a business sale?

  • What controls should protect against domain hijacking?

  • Can misleading domain names create consumer or unfair competition liability?

30

Intellectual Property Online

15

  • What intellectual property rights protect e-commerce websites and applications?

  • Who owns software developed by employees?

  • What rights should be obtained from external developers?

  • Can website layouts and databases be protected?

  • What rules apply to use of product photographs and descriptions?

  • Can sellers use third-party trademarks in listings?

  • When is comparative use of a competitor’s trademark permissible?

  • How should marketplaces handle counterfeit listings?

  • What information should an IP complaint contain?

  • Must platforms adopt repeat-infringer policies?

  • How should user-generated content licences be drafted?

  • Can platforms use seller or customer content for advertising?

  • What open-source software risks should digital businesses assess?

  • What remedies are available for website copying or scraping?

  • Can automated web scraping violate contractual or IP rights?

31

Artificial Intelligence in E-Commerce

18

  • Can AI systems provide customer support and product advice?

  • Must customers be told they are interacting with AI?

  • Who is responsible for incorrect chatbot statements?

  • Can AI systems conclude contracts on behalf of the business?

  • How should authority and error risks be allocated?

  • Can AI generate product descriptions and advertising?

  • Who is liable for misleading AI-generated content?

  • Can AI be used to set personalised prices?

  • What competition risks arise from algorithmic pricing?

  • Can AI rank sellers or products?

  • Must ranking criteria be explained?

  • How should discrimination in automated decisions be prevented?

  • Can customer data be used to train AI models?

  • Must data be anonymised?

  • Who owns AI-generated content?

  • What human oversight should apply to high-impact automated decisions?

  • How should AI decisions be recorded for regulatory or litigation purposes?

  • What contractual protections should apply when using third-party AI services?

32

Online Competition Law

15

  • How does Iraqi competition law apply to digital markets?

  • When may an online platform be considered dominant?

  • Can a dominant platform favour its own products?

  • Can it impose exclusivity on sellers?

  • Can platforms restrict sellers from offering lower prices elsewhere?

  • Are most-favoured-nation clauses enforceable?

  • Can platforms require sellers to use their payment or delivery services?

  • What rules apply to tying and bundling digital services?

  • Can businesses coordinate prices through algorithms?

  • Can platforms share commercially sensitive seller data?

  • What risks arise from acquiring emerging digital competitors?

  • Can interoperability be required?

  • Are app-store commissions subject to competition scrutiny?

  • Can restrictions on access to application programming interfaces be challenged?

  • How should platform competition complaints be submitted?

33

Product Regulation and Online Sales

16

  • Are online sellers subject to the same product rules as physical retailers?

  • Who is responsible for ensuring imported products comply with Iraqi standards?

  • Must product labels and instructions be available in Arabic?

  • What information must appear in online product listings?

  • Can digital information replace labels on physical goods?

  • What obligations apply to food, medicine and cosmetic sales online?

  • Can prescription medicines be sold online?

  • What restrictions apply to tobacco and controlled products?

  • How should age-restricted products be sold?

  • Can a marketplace rely on seller assurances of product compliance?

  • Must platforms verify product registration or conformity certificates?

  • What obligations arise when an unsafe product is identified?

  • Must platforms notify purchasers of recalls?

  • Can authorities order removal of online listings?

  • Who pays for return or destruction of recalled goods?

  • What records are required to trace affected purchasers?

34

Logistics, Delivery and Fulfilment

17

  • Does operating fulfilment warehouses require separate registration?

  • What licences apply to courier and delivery companies?

  • Can an online retailer use independent delivery workers?

  • Who is responsible for goods during transport?

  • When does risk pass to the customer?

  • Must delivery deadlines be stated?

  • What happens if delivery is delayed?

  • Can the customer cancel after excessive delay?

  • What proof of delivery is acceptable?

  • Can electronic or photographic proof be used?

  • How should delivery to another person be handled?

  • What liability applies to lost or damaged goods?

  • Can couriers collect cash on behalf of sellers?

  • What controls should apply to cash-on-delivery collections?

  • Who bears the risk of counterfeit currency or theft?

  • What duties apply to temperature-controlled or hazardous products?

  • Can consumers be charged for failed delivery attempts?

35

Cross-Border E-Commerce

18

  • When does a foreign online seller become subject to Iraqi law?

  • Must a foreign seller appoint a local representative?

  • Which law governs the online contract?

  • Are foreign jurisdiction clauses enforceable against consumers?

  • Can Iraqi consumers sue foreign online sellers locally?

  • What rights apply to goods shipped directly from abroad?

  • Who is the importer of record?

  • Who bears customs duties and import taxes?

  • Must all imported products comply with Iraqi standards?

  • What happens when customs detains or rejects an order?

  • Can consumers cancel because of unexpected customs charges?

  • What rules apply to cross-border returns?

  • Can refunds be transferred abroad?

  • What restrictions apply to cross-border digital services?

  • Can foreign platforms collect Iraqi dinar payments?

  • How are foreign judgments and arbitral awards enforced?

  • Can Iraqi regulators block non-compliant foreign websites?

  • How should businesses manage sanctions and restricted-country exposure?

36

Customs and Import Compliance

16

  • What customs procedures apply to e-commerce shipments?

  • Are low-value shipments subject to simplified clearance?

  • Is there a de minimis exemption from duties or taxes?

  • Who must submit the customs declaration?

  • Can couriers act as customs representatives?

  • What documents must accompany commercial shipments?

  • How should goods be valued?

  • Can promotional or discounted prices be used for customs valuation?

  • What rules apply to samples and gifts?

  • Which goods require import licences?

  • Which goods are restricted or prohibited?

  • What conformity inspections may occur at the border?

  • Can returned goods be re-exported without additional duties?

  • Can rejected goods be destroyed or abandoned?

  • What penalties apply to incorrect descriptions or values?

  • Can marketplaces be liable for customs violations by sellers?

37

E-Commerce Taxation

18

  • When does a foreign digital business become taxable in Iraq?

  • Can online sales create a permanent establishment?

  • Does using an Iraqi warehouse or fulfilment provider create taxable presence?

  • Can an Iraqi sales agent create tax exposure?

  • How are revenues from digital products and services characterised?

  • What taxes apply to Iraqi e-commerce companies?

  • Do indirect taxes apply to online sales?

  • Who is responsible for tax on marketplace transactions?

  • Can the platform be required to withhold tax from sellers?

  • What withholding taxes apply to payments to foreign service providers?

  • How are payment gateway and platform fees taxed?

  • What tax obligations apply to social media sellers?

  • Are electronic invoices recognised for tax purposes?

  • What information must an electronic invoice contain?

  • How long must tax and transaction records be retained?

  • Can tax authorities access platform seller data?

  • How are refunds and chargebacks treated?

  • What transfer-pricing issues arise between group platforms and Iraqi entities?

38

AML, KYC and Sanctions

16

  • Which e-commerce businesses are subject to anti-money laundering obligations?

  • When must a platform identify customers?

  • When must it identify and verify sellers?

  • What beneficial ownership information should be collected?

  • Can simplified verification apply to low-value transactions?

  • What enhanced checks apply to politically exposed persons?

  • How should high-risk products and transactions be identified?

  • What controls should monitor unusual ordering and refund patterns?

  • Can repeated purchases and returns indicate money laundering?

  • What suspicious transaction reporting obligations apply?

  • How should businesses screen customers, sellers and suppliers against sanctions?

  • What happens when funds belong to a sanctioned party?

  • Can marketplace accounts and balances be frozen?

  • What records must be retained?

  • Can KYC be outsourced to a payment provider?

  • Who remains responsible if outsourced verification fails?

39

Employment and Gig-Economy Issues

16

  • What employment laws apply to staff of digital businesses?

  • How are delivery drivers and platform workers classified?

  • Can platform workers be treated as independent contractors?

  • What degree of control may create an employment relationship?

  • Are workers free to use competing applications?

  • Who is responsible for minimum wages and working hours?

  • Must platform workers be registered for social security?

  • Who is responsible for occupational accidents during delivery?

  • Can ratings and algorithms determine continued access to work?

  • Must workers be informed of automated suspension decisions?

  • Can accounts be deactivated without notice?

  • What appeal procedure should be available?

  • How should tips and customer payments be handled?

  • What immigration rules apply to foreign platform workers?

  • Can a platform be liable for misconduct by a delivery worker?

  • How should employment data be protected?

40

Digital Disputes and Online Redress

15

  • Which Iraqi courts have jurisdiction over e-commerce disputes?

  • Can claims be filed where the consumer resides?

  • Can businesses impose a different venue?

  • Are online dispute resolution clauses enforceable?

  • What internal complaint system should a digital business maintain?

  • How quickly should online complaints be resolved?

  • Must complaint decisions include reasons?

  • Can regulators require platform mediation between buyers and sellers?

  • What evidence proves an online transaction?

  • Are screenshots, emails and platform logs admissible?

  • How should electronic evidence be authenticated?

  • Can courts order disclosure of seller or user identity?

  • What interim measures can preserve accounts, data or funds?

  • Can coordinated claims be brought by multiple users?

  • How are foreign online judgments or awards enforced in Iraq?

41

Regulatory Investigations & Enforcement

16

  • Which authorities may investigate e-commerce businesses?

  • Can regulators request remote access to electronic systems?

  • Can platforms be required to disclose seller and customer records?

  • Can an investigation extend to data hosted abroad?

  • Can authorities conduct test purchases?

  • Can websites or applications be blocked during an investigation?

  • Can regulators order removal of particular listings?

  • Can payment processing be suspended?

  • Can seller funds be frozen?

  • What administrative penalties may apply?

  • When may directors or managers be personally liable?

  • Can serious violations result in criminal proceedings?

  • What notice and hearing rights apply before sanctions?

  • Can urgent measures be imposed without a prior hearing?

  • How can enforcement decisions be challenged?

  • Does an appeal suspend blocking or financial restrictions?

42

Internal E-Commerce Compliance

15

  • Which policies should an e-commerce business maintain?

  • Who should be responsible for digital compliance?

  • How should legal, technology, marketing and customer service teams coordinate?

  • What approval process should apply to website terms?

  • How should product listings be reviewed?

  • What controls should verify marketplace sellers?

  • How should high-risk or regulated products be identified?

  • How should privacy and cybersecurity risks be assessed?

  • What testing should precede changes to checkout or consent interfaces?

  • How should consumer complaints be categorised and escalated?

  • What indicators reveal systemic seller misconduct?

  • How should regulatory requests be managed?

  • What records should be preserved?

  • How frequently should legal content and policies be updated?

  • What training should employees, sellers and moderators receive?

43

Future Digital Regulation

15

  • Is Iraq likely to adopt dedicated e-commerce legislation?

  • Could online marketplaces become subject to formal licensing?

  • Is regulation of social commerce likely to expand?

  • Could digital seller registration become mandatory?

  • Are stronger online consumer cancellation rights likely?

  • Could data protection legislation introduce wider individual rights?

  • Is data localisation likely to expand?

  • Are online safety duties likely to be imposed on platforms?

  • Could dominant digital platforms face enhanced competition rules?

  • Is regulation of AI-generated commercial content expected?

  • Could subscription and dark-pattern practices receive greater scrutiny?

  • Are cryptocurrency payment restrictions likely to change?

  • Could electronic invoicing become mandatory?

  • How may digital tax rules affect foreign suppliers?

  • What steps should businesses take now to prepare for regulatory change?

44

E-Commerce Imports into Iraq

7

  • E-Commerce Channels

  • Importer Identity

  • Platform Models

  • Customs Treatment

  • Practical Operational Issues

  • Regulatory Considerations for Platforms

  • Brand Owner Considerations

45

Courier Shipments and Small Parcels

8

  • Courier Network Operations

  • Customs Procedures for Courier Shipments

  • Value Thresholds and De Minimis

  • Documentation Requirements

  • Restricted and Prohibited Items via Courier

  • Duties and Taxes

  • Liability and Insurance

  • Business Use of Courier Networks

46

Consumer Protection in Cross-Border Online Sales

8

  • Consumer Protection Framework

  • Consumer Rights

  • Applicable Law

  • Platform Terms and Conditions

  • Refunds and Returns

  • Counterfeit and Defective Products

  • Privacy and Data Protection

  • Dispute Resolution

47

Customs and Tax Treatment of Online Purchases

9

  • General Framework

  • De Minimis and Value Thresholds

  • Valuation of Online Purchases

  • Duty Calculation

  • Collection Mechanisms

  • Regulated Products via E-Commerce

  • Personal Use Allowances

  • Business Online Purchases

  • Practical Compliance for Consumers

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