As part of the current legalization program, reduced rates for the assay fee for testing and hallmarking jewelry made of precious metals are introduced:
– for gold, platinum, and palladium items, both domestically produced and imported, including used items received from individuals or legal entities — 10 soms for each item;
– for silver jewelry, both domestically produced and imported, including used items received from individuals or legal entities — 8 soms for each item.
To obtain exemption from liability, taxpayers must issue the corresponding electronic document in the electronic invoice system by March 1, 2026.
Algorithm of actions for the taxpayer:
1. Log into the electronic invoice system at the website esf.salyk.kg;
2. Go to the "Acquisition" section, then select the DPBU subsection;
3. Click the "Add" button in the upper right corner of the page;
4. In the pop-up window, select the option "Entering information about precious jewelry made of precious metals";
5. After that, the main details of the document will be generated automatically, and the taxpayer will need to fill in the goods section in accordance with paragraph 19 of the Procedure for issuing and applying invoices.
It is important to note that the electronic document cannot be changed or declared invalid. Therefore, all entered data must be accurate and complete, as they are subject to mandatory accounting and cannot be changed or canceled later.
