Resolution No. 77, approved by the Cabinet of Ministers of Kyrgyzstan, introduces new rules for calculating the tax base for VAT on imported goods, including products from EAEU countries. According to the Trade Representation of Russia in Kyrgyzstan, this document aims to clarify the norms for goods that have "risk characteristics," as well as to implement new methods of control over import costs.
According to the updated requirements, for goods classified as risky groups, the tax base will be determined based on the average price for each commodity position, reduced by 30%. To calculate this average cost, the State Tax Service will use data on the import of goods over the last 60 days. In the case of socially significant goods, data from electronic invoices from manufacturers will also be included in the calculation. It is important to note that the list of "risky" goods will be updated monthly at the request of businesses and government agencies, and the calculation itself will be fixed every three months.
Special conditions are provided for "large taxpayers." For these companies, VAT will be calculated based on the documented transaction price, without applying coefficients for "risky" goods. However, fiscal authorities have the right to verify the validity of the stated prices through requests to the competent authorities of exporting countries. If confirmation is not received within 90 days or discrepancies in prices are identified, the tax for the importer will be recalculated based on the "risky" base, taking into account penalties from the moment of import.
The new rules come into effect upon official publication, with some provisions applying to legal relations that arose from September to December 2025. These changes effectively establish the presumption of "market average price" for imports, allowing the use of the contract price only with full transparency and verification of data through intergovernmental channels.
