The State Tax Service of the Kyrgyz Republic has revised the procedure for issuing corrective electronic invoices. Now, when filling them out, it is necessary to indicate the date when the grounds for adjustment arose, rather than the date of the initial delivery.
Previously, such documents recorded the date of the delivery itself, even if the changes occurred later. The new regulation allows for a more accurate reflection of the moment when the terms of the transaction changed.
A corrective electronic invoice is issued when the value of the delivery changes — for example, upon the return of goods, price revision, cancellation of services, or refund of payment. Such documents must be generated no later than 5 working days from the moment of delivery.
For a number of operations, a longer period is provided — up to 10 working days of the following month. This applies to sales through trading platforms, work with the population, and individual cases of rendering services and performing work for businesses.
The updated procedure is approved by the order of the State Tax Service dated April 29, 2026, No. 191 and is aimed at increasing the accuracy of accounting in the “Electronic Invoice” system.
