RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of March 18, 2022 No. 141

About application of the invoice

For the purpose of implementation of article 178 of the Tax Code of the Kyrgyz Republic, according to articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Approve the Procedure for forming and the circulation of the invoice according to appendix.

2. Determine that:

1) the taxpayer of the value added tax and the taxpayer performing import and/or commodity export, and also the taxpayer whose total revenue for the last 12 months, following in a row, or during the period constituting less than 12 calendar months following in a row exceeded the amount of 8000000 som:

- are registered as participants of information system of electronic invoices according to the procedure, established by appendix to this resolution;

- invoices in form and according to the procedure, approved by authorized tax authority draw up;

The taxpayer whose total revenue for the last 12 months, following in a row, or during the period constituting less than 12 calendar months following in a row exceeded the amount of 8000000 som draws up 2) invoices since April 1, 2022.

3. To the State Tax Service under the Ministry of Finance of the Kyrgyz Republic to carry out explanatory work among the taxpayers specified in the subitem 2 of Item 2 of this resolution concerning application of invoices.

4. Recognize invalid:

1) the order of the Government of the Kyrgyz Republic "About application of the invoice in the form of the electronic document" of June 19, 2020 No. 343;

2) the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic concerning application of the invoice in the form of the electronic document" of October 4, 2021 No. 197.

5. To impose control of execution of this resolution on management of control of execution of decisions of the President and the Presidential Administration Cabinet of Ministers of the Kyrgyz Republic.

6. This resolution is subject to official publication and becomes effective since January 1, 2022.

Appendix

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of March 18, 2022 No. 141

Procedure for forming and circulation of the invoice

Chapter 1. General provisions

1. This Procedure is effective concerning participants of information system of invoices in the form of the electronic document and establishes procedures of document flow between participants of electronic interaction (further - participants of electronic document management) in case of the address (further - registration/obtaining) invoices in the form of the electronic document, including additional (further - corrective), using the digital signature.

2. In this Procedure the following concepts and determinations are applied:

1) virtual warehouse - the component of information system of tax administration of the Kyrgyz Republic allowing to perform accounting of goods and electronic documents;

2) information system of invoices in the form of electronic documents - the module of information system of tax administration of the Kyrgyz Republic used by bodies of Tax Service (further - IS ESF);

3) the taxpayer - the subject to whom the obligation is assigned to pay taxes in the presence of circumstances and to draw up the invoice according to the tax legislation of the Kyrgyz Republic;

4) invoice number - the unique generated invoice number, created in IS ESF according to the tax legislation of the Kyrgyz Republic;

5) profile of the taxpayer - electronic service in IS ESF for participation in electronic document management;

6) the invoice - the tax deed processed by the taxpayer in case of sales of goods, performance of works and rendering services according to the tax legislation in the form of the electronic document or the paper document;

7) accounting system of the participant of IS ESF - the business and tax accounting system containing data of source accounting documents, bookkeeping registers, information on the taxation objects and/or objects connected with the taxation which is conducted for the purpose of execution of the tax liability;

8) the digital signature of the taxpayer (further - the EDS) - the digital signature issued by accredited certification center according to the procedure, the established legislation of the Kyrgyz Republic on electronic control and the digital signature;

9) electronic document management - registration/receipt of invoices, and also assignment of numbers to invoices in IS ESF;

10) the Excel and xml format - format of files of the software for work with the spreadsheets Microsoft Office Excel.

3. The terms and determinations used in this Procedure are treated in the value determined by this Procedure. In case of lack of interpretation of terms and determinations in this Procedure, terms and determinations are treated in the value determined by the relevant legislation of the Kyrgyz Republic and/or the right of the Eurasian Economic Union (further - EEU).

4. Participant of electronic document management is:

1) the taxpayer - the supplier or the buyer registered in IS ESF according to this Procedure;

2) bodies of Tax Service.

5. IS ESF provides storage of information in case of the circulation (registration/obtaining) of invoices during the term of limitation period established by the tax legislation of the Kyrgyz Republic.

6. Invoice types:

1) "the invoice in the form of the electronic document" (further - ESF) - the electronic tax deed processed in IS ESF;

2) "the invoice on paper" (further - ESF on paper) - the tax deed on paper containing the established details the number assigned by bodies of Tax Service, and also conforming to requirements of the tax legislation of the Kyrgyz Republic.

Chapter 2. Registration of the taxpayer - the participant of electronic document management and its cancellation

7. The taxpayer registered as the participant of electronic document management in IS ESF draws up/receives ESF in IS ESF and applies the assigned numbers ESF.

8. The qualified certificate of key of verification of the digital signature is issued by accredited certification center according to the procedure, the established legislation of the Kyrgyz Republic on electronic control and the digital signature.

9. The taxpayer - the participant of electronic document management (further - the taxpayer):

1) receives the digital signature according to the legislation of the Kyrgyz Republic on electronic control and the digital signature;

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