“These tools create a fair and effective tax system”
The State Tax Service of the Kyrgyz Republic has provided information on cases when taxpayers are required to use electronic waybills (ETTN), electronic invoices (ESF), and cash register machines (KKM).
ETTN must be used by all taxpayers engaged in the sale of the following goods:
- oil and petroleum products;
- alcoholic and tobacco products;
- starting from 2027 — medicines and medical devices.
The electronic waybill is required regardless of the tax system applied.
As for the ESF, it is issued by the seller during the sale of goods, works, or services, after which the buyer must confirm the document within the established time frame. This document records the fact of shipment and the cost of goods.
However, for the following categories of taxpayers, the issuance of ESF is not mandatory:
- for those on a simplified tax system with a zero rate and annual income up to 15 million soms;
- for patent workers providing services to individuals;
- for traders on a patent;
- for rural producers selling their own products;
- for entrepreneurs on a unified tax working only with individuals;
- for taxpayers of the unified tax at a rate of 0.5%, as well as for residents of special economic zones.
If a taxpayer required to use ESF purchases goods from a seller exempt from issuing invoices, they must independently enter the purchase information into the ESF system using the electronic document “On entering data about goods when purchasing from persons who are not participants in the system.”
Exceptions include: agricultural products purchased from producers; alcohol, tobacco, jewelry, oil and petroleum products, medicines and medical devices, as well as goods subject to tax audit reports.
In the case of purchasing goods without primary documents and their absence in the ESF system, the taxpayer faces a fine of 5% of the value of the goods.
The cash register machine (KKM) records each commercial transaction, issues a receipt, and transmits data to the tax authorities.
KKM is not used in the following cases: when trading under a patent and in zones with special tax regimes.
However, entrepreneurs operating under a simplified tax system with a unified tax are required to use KKM.
Representatives of the Tax Service emphasized that the implementation of ETTN, ESF, and KKM contributes to increasing the transparency of trade turnover, improving tax administration, and legalizing the economy. These tools help create a fair and effective tax system.
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