Taxpayers have been given the opportunity to be exempt from the obligations of a tax agent regarding jewelry made from precious metals if primary documents are absent. This was reported by the Tax Service.
To take advantage of this exemption, it is necessary to create an electronic document in the electronic invoice system by March 1, 2026.
To enter the required data, one must log into the electronic invoice system on the website esf.salyk.kg, go to the "Acquisition" section, and then select the DPBU subsection.
In the upper right corner of the screen, you should click the "Add" button. In the window that appears, you need to check the option "Entering information about precious jewelry made from precious metals."
After selecting this option, the main details of the electronic document will be generated automatically. The taxpayer will only need to fill in the goods section of the document in accordance with paragraph 19 of the Procedure for the registration and application of invoices, approved by the Tax Service order dated April 28, 2023, No. 101 (with amendments from January 14, 2026, No. 4).
It is important to note that this electronic document cannot be corrected and cannot be declared invalid. Therefore, the taxpayer is obliged to enter all information completely, correctly, and without errors, as this data will be taken into account and cannot be changed or canceled in the future.
