In Kyrgyzstan, the ETTN has been officially cancelled – reported by the State Tax Service.
The mandatory use of electronic bills of lading for all types of goods except oil products (except lubricating oils), alcohol and tobacco products is cancelled from 1 January 2025.
From 1 January 2027, the use of ETTN will also be mandatory for medicines and medical devices. The Resolution on this was adopted by the Cabinet of Ministers of the Kyrgyz Republic.
The main changes:
Cancellation of ETTN and write-off of goods:
The State Tax Service will write off all goods, except for oil products, alcoholic and tobacco products, from the ETTN module. Virtual warehouses with no petroleum, alcohol and tobacco products will be deactivated.
Exemption from specifying labelling codes:
Until 1 April 2026, taxpayers are exempted from the mandatory indication of labelling codes in the ETTN module documents for alcohol and tobacco products.
New type of activity based on a patent:
Under the simplified taxation system, a new type of patent-based activity has been introduced – leasing out non-residential space for trading activities located in the territories of markets and mini-markets. The rate per 1 square meter is used for calculation.
Deadlines for issuing invoices:
From 1 May 2025, electronic invoices must be issued no later than 5 days after the delivery of goods (except for sales to the public).
Taxpayers carrying out trading activities under the simplified taxation system based on the single tax at the rates of 0%, 0.1%, 0.5% and 1%, as well as those carrying out trading activities in trade zones with a special regime, may now issue a simplified invoice on paper instead of an electronic invoice.
Mandatory submission of a paper invoice:
Taxpayers who issue electronic invoices are required to print them out and provide them to purchasers (not registered in the IS ESF) in paper form to confirm the fact of purchase of goods.
Transition to electronic paper invoices:
Until 1 October 2025, taxpayers can issue simplified paper invoices. After this date, a phased transition to electronic-paper invoices will begin.
The State Tax Service emphasizes that all the above changes are aimed at simplifying tax accounting and reducing the administrative burden on business. In turn, a convenient and simplified taxation system that meets modern technological standards will contribute to the development of entrepreneurship in the country and the State Tax Service will continue to work in this direction.
