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) taxpayer:

- is registered as the participant of information system of electronic invoices according to the Procedure approved by Item 1 of this resolution;

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

2) requirements to registration as participants of information system of electronic invoices and to execution of the invoice do not extend on:

- the taxpayers performing business activity using KKM applying zero rate on simplified taxation system on the basis of the single tax which total revenue for the last 12 months, following in a row, did not exceed the amount of 15000000 som;

- the taxpayers paying tax on the basis of the patent and realizing goods, works and services to the physical persons who are not individual entrepreneurs for private and/or family consumption;

- the agricultural producers selling own agricultural products and products of conversion of own agricultural products;

- the taxpayers applying simplified taxation system on the basis of the single tax and enabling the realization only to the physical person who is not the individual entrepreneur for the goods acquired by it, works and services for private and/or family consumption;

3) requirements to registration as participants of information system of electronic invoices do not extend to the taxpayer in case of implementation of trading activity by him on simplified taxation system of taxpayers on the basis of the single tax at the rates from 0,1, 0,5 and 1 of percent, and also trading activity in trade zones with particular treatment;

4) requirements to execution of the invoice are not imposed in case of sales of goods between the subjects performing activities in trade zones with particular treatment;

5) in the cases established by the subitem 3 presents of Item, the taxpayer draws up simplified the invoice according to Item 8 of part 2-1 of article 178 of the Tax Code of the Kyrgyz Republic in the form and procedure approved by authorized tax authority.

Since October 1, 2025 the taxpayers who are drawing up simplified the invoice shall draw up in addition the invoice in the form of the electronic document with the minimum details in mobile application;

6) the taxpayer within discharge and obligation of the tax agent on goods on which there are no source accounting documents shall draw up the invoice in the form of the electronic document till April 1, 2025, except for:

- alcoholic products, tobacco products, medicines, medical products, jewelry from precious metals;

- oil and oil products, except for oils lubricant and oils other under the TNVED 2710197100-2710199800 codes;

- goods on which there are decisions of body of Tax Service on results of tax audit concerning which there are judgments which took legal effect.

The taxpayers performing trading activity on simplified taxation system on the basis of the single tax at the rates from 0, of 0,1, 0,5 and 1 of percent, and also performing trading activity in trade zones with particular treatment within discharge and obligation of the tax agent have the right to draw up the paper document revision of receipt in the form and procedure approved by authorized tax authority to goods on which there are no source accounting documents;

7) the control cash register receipt with cash settlement transaction "purchase" is the document replacing the invoice for receipt of deduction according to the Tax code of the Kyrgyz Republic, issued upon purchase (acceptance) from the population of scrap metal, glass, glassware, steklosoderzhashchy products, waste paper, polypropylene, polyethylene, plastic and polyethyleneterephthalate which are subject to repeated conversion and use.

In case of sales of goods to the subjects which are not performing activities in trade zones with particular treatment, invoices are drawn up according to the Procedure for forming and the circulation of the invoice approved by Item 1 of this resolution.

2-1. Determine that in case of execution of the invoice in the form of the electronic document on goods to the taxpayer of tax on activities in trade zone with particular treatment, the goods Commodity Nomenclature of Foreign Economic Activity code at the level of at least 6 signs the taxpayer performing commodity import from the third countries is specified.

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) Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 13.09.2023 No. 470

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);

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