The State Tax Service of Kyrgyzstan reports that taxpayers can obtain exemption from liability and the obligations of a tax agent regarding jewelry made of precious metals that lack primary documents.
To obtain the exemption, it is necessary to issue the corresponding electronic document in the electronic invoice information system by March 1, 2026.
To enter the information, you need to log into the electronic invoice information system on the website esf.salyk.kg, go to the "Acquisition" section, and then to the DPBU subsection.
In the upper right corner of the screen, you need to click the "Add" button. In the opened window, you must check the box in the field "Entering information about precious jewelry made of precious metals."
When selecting the specified option, the main details of the electronic document are generated automatically. The taxpayer only needs to fill out the goods section of the document in the established manner in accordance with paragraph 19 of the Procedure for the registration and application of invoices, approved by the GNS order dated April 28, 2023, No. 101 (as amended by the GNS order dated January 14, 2026, No. 4).
It should be noted that this electronic document cannot be corrected and cannot be deemed invalid. Therefore, the taxpayer is obliged to fill out all information completely, accurately, and without errors, as the entered data is subject to mandatory accounting and cannot be changed or canceled later.
