Kyrgyzstan abolished electronic consignment notes from January 1, 2025. The State Tax Service reported.
It should be noted that the proposal to abolish electronic consignment notes was submitted to the presidential administration in the winter and the issue has been promptly resolved.
The State Tax Service emphasizes that the mandatory use of electronic consignment notes for all types of goods, except for petroleum products (except for lubricating oils), alcohol and tobacco products, has been abolished from January 1, 2025.
According to the fiscal agency, from January 1, 2027 the use of electronic consignment notes will become mandatory for medicines and medical products. The corresponding resolution was adopted by the Cabinet of Ministers.
The State Tax Service clarified what Kyrgyz taxpayers should know about the main changes.
Abolishment of e-consignment notes and writing off goods
All goods except petroleum products, alcohol and tobacco products will be written off from the e-consignment notes module by the State Tax Service. Virtual warehouses, where there are no petroleum products, alcohol and tobacco products will be deactivated.
Exemption from indicating marking codes
Until April 1, 2026, taxpayers are exempt from the mandatory indication of marking codes in the e-consignment notes module documents for alcohol and tobacco products.
New type of activity based on a license
A new type of activity based on a license has been introduced within the framework of the simplified taxation system — leasing of non-residential premises for commercial activities located on the territories of markets and mini-markets. The rate per square meter is applied for calculation.
Invoice issuance deadlines
From May 1, 2025, electronic invoices must be issued no later than 5 days from the date of delivery of goods (except for sales to the population).
Taxpayers engaged in trading activities under the simplified taxation system based on a single tax at rates of 0, 0.1 percent, 0.5 percent and 1 percent, as well as those engaged in trading activities in trade zones with a special regime, can now draw up a simplified invoice on paper instead of an electronic invoice.
Mandatory submission of a paper invoice
Taxpayers who issue electronic invoices are required to print them out and provide them to customers (not registered in the ESF IS) in paper form to confirm the fact of purchase of goods.
Transition to electronic-paper invoices
Taxpayers can draw up simplified invoices on paper until October 1, 2025. After this date, a gradual transition to electronic-paper invoices will begin.
The State Tax Service emphasizes that all of the above changes are aimed at simplifying tax accounting and reducing the administrative burden on businesses.
«In turn, a convenient and simplified taxation system that meets modern technological standards will contribute to the development of entrepreneurship in the country, and the State Tax Service will continue to work in this direction,» the state service added.
