To obtain the exemption, it is necessary to issue a special electronic document in the electronic invoice system before March 1, 2026.
As explained by the STS, to enter the required data, one should visit the website esf.salyk.kg, select the "Acquisition" section, then go to the DPBU subsection, click on the "Add" button, and choose the option "Entering information about precious jewelry made from precious metals".
When selecting this option, the main details of the electronic document will be automatically generated. The taxpayer will only need to fill in the goods section, which should be done in accordance with paragraph 19 of the Procedure for the registration and application of invoices, approved by the STS order dated April 28, 2023, No. 101 (taking into account the amendments made by the order dated January 14, 2026, No. 4).
It is worth noting that such an electronic document cannot be edited, and it cannot be declared invalid. Therefore, all entered information must be complete, accurate, and error-free, as it will be subject to mandatory accounting and cannot be changed in the future.
