When the taxpayer must enter purchase data into the EFS system themselves

Марина Онегина • 24.10.2025, 09:26 • Economy

The State Tax Service reminds that taxpayers using electronic invoices must independently enter information about purchased goods from sellers exempt from registration and invoice issuance into the electronic invoice information system (ESF).

As clarified by the press service of the STS, to enter data, it is necessary to create an electronic document titled "Electronic Document for Entering Data on Goods Purchased from Non-Participants of the System" at the moment when goods arrive at the warehouse, trading, or production point.

However, this rule does not apply in cases where a taxpayer operating under the general tax regime issues an invoice for products received from an agricultural producer.

Goods Not Subject to Entry in the ESF System

The obligation to enter data does not apply to the following categories of goods:

alcohol;
tobacco products;
medications;
medical devices;
precious jewelry;
oil and petroleum products (except for lubricating oils and other oils under codes TN VED 2710197100–2710199800);
goods for which there are decisions from the tax authority regarding the results of inspections;
goods for which tax authorities have drawn up an act of inventory of material values during raid control, and there were no primary accounting documents.

Procedure for Entering Information into the ESF System

To issue the document, you need to access the ESF information system at the website esf.salyk.kg. In the "Acquisition" section, select the subsection "DPBU," then click the "Add" button in the upper right corner. In the opened window, check the box for "Acquisition from Exempt Entities" and fill in the necessary data in accordance with Chapter 6 of the Procedure for Issuing and Applying Invoices.

Who is Exempt from Registration in the ESF System and Invoice Issuance

According to tax legislation, certain categories of taxpayers are exempt from mandatory registration in the ESF system and invoice issuance. These include:

taxpayers using a zero rate under the simplified taxation system, whose revenue over the last 12 months does not exceed 15 million soms;
taxpayers operating on a patent basis and providing services to individuals for personal and/or family use;
taxpayers engaged in trade and paying tax on a patent basis;
agricultural producers selling their own products and processed products;
entities engaged in trading activities at a rate of 0.5%, as well as taxpayers operating in a special regime zone, except in cases of exporting goods.