Kyrgyzstan eliminates e-consignment notes: Key points for taxpayers
Kyrgyzstan Abolishes Electronic Consignment Notes Starting January 1, 2025
Kyrgyzstan has made a significant change in its tax system by abolishing electronic consignment notes starting from January 1, 2025, the State Tax Service reported. This decision was made following a proposal submitted to the presidential administration in the winter, and the issue was promptly resolved.
The State Tax Service emphasized that the mandatory use of electronic consignment notes for all types of goods, with the exception of petroleum products (excluding lubricating oils), alcohol, and tobacco products, has been abolished from the beginning of 2025. However, starting from January 1, 2027, the use of electronic consignment notes will become mandatory for medicines and medical products, as per a resolution adopted by the Cabinet of Ministers.
Among the changes implemented, Kyrgyz taxpayers should take note of the following:
1. Abolishment of E-consignment Notes and Writing Off Goods: Goods, excluding petroleum products, alcohol, and tobacco products, will be removed from the e-consignment notes module by the State Tax Service. Virtual warehouses without the aforementioned products will be deactivated.
2. Exemption from Indicating Marking Codes: Until April 1, 2026, taxpayers are exempt from indicating marking codes in the e-consignment notes module documents for alcohol and tobacco products.
3. New Type of Activity Based on a License: A new activity based on a license has been introduced under the simplified taxation system, which involves leasing non-residential premises for commercial activities located in markets and mini-markets. The rate per square meter is applied for calculation.
4. Invoice Issuance Deadlines: Starting from May 1, 2025, electronic invoices must be issued no later than 5 days from the date of goods delivery (excluding sales to the population). Taxpayers under certain tax rates and trading activities can now draw up a simplified invoice on paper instead of electronic format.
5. Mandatory Submission of a Paper Invoice: Taxpayers issuing electronic invoices are required to print them out and provide them to customers in paper form to confirm the purchase of goods.
6. Transition to Electronic-Paper Invoices: Taxpayers can continue to 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 highlighted that these changes aim to simplify tax accounting and reduce the administrative burden on businesses. A more convenient and modernized taxation system is expected to support entrepreneurship in the country. The State Tax Service reassured its commitment to working towards facilitating business operations in Kyrgyzstan.
