The Tax Service of the Kyrgyz Republic has clarified tax legislation requirements for the use of cash registers (KKM), electronic consignment notes (ECCL), and electronic invoices (EI). The agency’s press service reported this.
ETTN
Within the country, taxpayers selling oil and oil products, alcoholic and tobacco products, and, starting in 2027, medicines and medical devices, are required to use the Electronic Taxpayer Identification Number (ETTN) when distributing these goods, regardless of the tax system used.
ESF
An electronic invoice is issued by the seller when selling goods, performing work, or rendering services. The buyer confirms it online within the specified timeframe. The electronic invoice records the shipment of goods or the rendering of services and their cost.
However, the registration of electronic invoices does not apply to:
taxpayers on the simplified tax system with an income of up to 15 million soms per year;
persons paying tax on the basis of a patent and selling goods to individuals for personal use;
agricultural producers selling their own products;
payers of a single tax at a rate of 0.5 percent when trading and working in special regime zones.
When purchasing goods from sellers exempt from electronic invoicing, taxpayers are required to enter information about such goods into the electronic invoice system using the “Electronic Document for Entering Product Data.” Exceptions apply to certain categories of goods, including alcohol, tobacco, medicines, medical devices, oil and petroleum products, jewelry made of precious metals, and goods subject to established tax control regulations.
Purchasing goods without primary documents or failing to enter them into the system is subject to a fine of 5 percent of the item’s value.
KKM
A cash register machine records all trade transactions, issues receipts to customers, and automatically transmits data to the Tax Service. Entrepreneurs operating under a patent or in special tax regime zones are not required to use a cash register machine. Other taxpayers operating under the simplified and general tax systems are required to use a cash register machine for their trading activities.
The use of cash registers, electronic tax receipts, and electronic invoices is aimed at increasing the transparency of financial flows, improving tax administration, and whitening the economy, which creates the basis for a fair and effective tax system.
