Previously, the State Tax Service reported that the list of participants was expanded to include organizations providing bath and sauna services, as well as catering establishments and fast food outlets operating under a common brand.
The following are mandatory participants in the project:
- restaurants and bars in Bishkek, Manas, and Osh, with more than 100 seats or a service area exceeding 100 sq. m — from September 1, 2025, to July 31, 2026;
- hotels in Bishkek, Manas, and Osh with more than 50 beds — from October 1, 2025, to July 31, 2026;
- gas stations selling fuel and lubricants in Bishkek, Manas, and Osh — from February 1 to July 31, 2026;
- chain restaurants, bars, catering enterprises, and fast food outlets operating under a single trademark — from March 1 to July 31, 2026;
- baths and saunas with a service area of more than 150 sq. m — from March 1 to July 31, 2026.
For those taxpayers not included in this list, participation in the project will be voluntary, subject to approval by the authorized tax authority — from October 1, 2025, to July 31, 2026.
This pilot project aims to improve tax administration and establish requirements for fiscal software that is permitted for use.
text of the temporary regulation
TEMPORARY REGULATION
on the pilot project for the application of fiscal software with data transmission functionality
Chapter 1. General Provisions
1. This temporary regulation defines the rules and conditions for the application of fiscal software with data transmission functionality (hereinafter referred to as the Temporary Regulation) within the framework of the pilot project, as well as the procedure for its implementation.
2. The Temporary Regulation applies to participants in the pilot project.
3. The following terms are used in this regulation:
1) register of FPO operators - a database of each FPO operator that has received confirmation of participation in the project;
2) FPO model - a type or version of software that has its own name and number assigned by the developer;
3) FPO operator - an organization or individual entrepreneur who is the developer or owner of the FPO or has the right to modify and/or distribute it;
4) FPO - software used for collecting, processing, and transmitting information necessary for determining tax liabilities;
5) technical documentation of FPO - a package of documents including certificates of compliance, software descriptions, and other necessary materials;
6) operational documentation of FPO - documents containing instructions for developers, system administrators, and users.
Other terms and definitions are used in accordance with the legislation of the Kyrgyz Republic.
Chapter 2. Main Objectives of the Pilot Project
4. The main objectives of the project are:
1) automation of data transmission regarding income and expenses to tax authorities;
2) assessment of readiness and testing of FPO, as well as the stability of data transmission;
3) simplification of the process of submitting tax reports and reduction of the number of tax audits;
4) development of mandatory standards for subsequent use;
5) determination of the technical capabilities for operating FPO and ensuring information security;
6) verification of FPO compliance with established requirements and assessment of its effectiveness;
7) exploration of the possibility of using communication networks for transmitting data to tax authorities.
Chapter 3. Requirements for Conducting and Implementing the Pilot Project
5. During the pilot project, FPO provided by the operator is used.
6. The authorized tax authority organizes the project, providing methodological and technical support to participants.
7. Information about the project is posted on the official website of the tax authority.
8. Participants are involved for technical support of the project.
9. An FPO operator wishing to participate in the project sends an official letter of intent to participate.
10. The taxpayer must also send a letter expressing their desire to participate in the project.
11. The authorized tax authority notifies entrepreneurs about the possibility of participation.
12. The participant confirms their participation in writing.
13. The project participant is obliged to:
1) use the FPO approved for participation;
2) ensure the operability of the equipment;
3) timely pay for the services of communication operators.
14. Data on revenue obtained using FPO is considered actual revenue for tax accounting.
15. During the project, the taxpayer may conduct transactions without using cash registers, according to tax legislation.
Chapter 4. Procedure for Inclusion in the Register of FPO Operators
16. To be included in the register, the operator submits an application to the tax authority with the necessary documents.
17. The authorized tax authority reviews the application and, if compliant, includes the operator in the register.
18. Operators interact with entrepreneurs based on contracts and with tax authorities under an interaction agreement.
19. In case of non-fulfillment of obligations, the operator may be excluded from the register.
20. The authorized tax authority maintains a register of FPO operators with the necessary data.
21. If the FPO model does not meet the requirements, it may be excluded from the register.
Chapter 5. Procedure for Applying FPO During the Pilot Project
22. Project participants are required to apply FPO in their activities.
23. FPO is intended for tax accounting and determining tax obligations.
24. The taxpayer is obliged to comply with the procedure for applying FPO and ensure its proper functioning.
25. Control over compliance with the application procedure is carried out by tax authorities.
Chapter 6. Requirements for FPO
26. FPO must ensure data transmission in the established format and protect information.
27. The FPO operator must comply with the requirements and provide technical support to users.
28. The taxpayer is obliged to register the FPO and provide the necessary information.
29. The FPO operator must ensure data security and protection against unauthorized access.
30. The operator must also inform the tax authority of any violations.
Chapter 8. Procedure for Registration and Deregistration of FPO
31. The taxpayer submits an application for FPO registration to the operator and concludes a contract with them.
32. The operator processes the registration and enters the data into the system.
33. In case of changes in data, the taxpayer must notify the operator.
34. To deregister the FPO, a corresponding application must be submitted.
35. The operator checks the completeness of data transmission before deregistration.
36. In case of refusal, the operator notifies the taxpayer stating the reasons.
