At the same time, if the taxpayer uses the general tax regime and issues an invoice for goods received from an agricultural producer, the obligation to enter data does not apply.
Exceptions for entering information into the EFS
The following categories of goods are not subject to entry into the EFS system:
— alcohol;
— tobacco;
— medicines;
— medical devices;
— jewelry made of precious metals;
— oil and petroleum products (except for lubricating oils);
— goods for which there are decisions from the tax authority;
— goods for which an act of removal of balances was drawn up as a result of tax control without primary accounting documents.
Procedure for entering data into the EFS
To issue a document, you need to access the EFS system on the website esf.salyk.kg. In the "Acquisition" section, select the subsection "DPBU" and click the "Add" button. In the opened window, you must check the box "Acquisition from exempt entities" and fill in the data in accordance with Chapter 6 of the Procedure for issuing and applying invoices.
Who is exempt from registration in the EFS
According to tax legislation, a number of taxpayers are not required to register in the EFS system and issue invoices. These include:
— taxpayers with a zero rate of the simplified taxation system whose revenue over the past 12 months does not exceed 15 million soms;
— taxpayers based on a patent providing services to individuals for personal use;
— enterprises operating on a patent basis in trade;
— agricultural producers selling their products;
— entities operating at a rate of 0.5%, as well as taxpayers in areas with special trading conditions, except in cases of export.
The Tax Service strongly recommends that taxpayers timely reflect the receipt of goods in the EFS system to avoid violations of tax legislation.
