ORDER OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of September 16, 2026 No. 705-t

For the purpose of enhancement of tax administration, ensuring transparency of goods turnover, implementation of electronic document management in case of execution of invoices, according to article 178 of the Tax Code of the Kyrgyz Republic, Articles 13, the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic":

1. Implement in the pilot mode use of the Electronic Invoice 2.0 module since September 1, 2026 for a period of six months.

2. Approve:

1) the Temporary procedure for forming and the circulation of the invoice in the form of the digital document in the Electronic Invoice 2.0 module according to appendix 1;

2) the Inventory concerning which requirements to accounting and obligatory availability of remaining balance in the Electronic Invoice 2.0 module, according to appendix 2 are established.

3. Determine that participants of pilot project are:

1) bodies of Tax Service;

2) the subjects of economic activity performing:

- turnover of goods, specified in appendix 2 to this order, - without fail;

- turnover of other goods - on voluntary basis.

4. Determine that:

1) the operating information system "Electronic Invoice" continues to function in the normal mode and is used by taxpayers according to the current legislation for execution of the tax liabilities;

2) during pilot project the documents processed by means of the Electronic Invoice 2.0 module are not the basis for origin, change or the termination of the tax liabilities;

3) participants of pilot project have the right to process documents in the Electronic Invoice 2.0 module without specifying of codes of identification (including codes of identification of group packagings) goods.

5. Recommend to subjects of economic activity to carry out till March 1, 2027 reconciliation of the used names of goods, works and services with the line items included in the Catalogue of goods, works and services of authorized tax authority and to provide availability in it necessary line items, having beforehand sent requests for their addition to the State Tax Administration under the Cabinet of Ministers of the Kyrgyz Republic.

6. To the Ministry of Economy and Trade of the Kyrgyz Republic together with the State Tax Administration under the Cabinet of Ministers of the Kyrgyz Republic by results of pilot project to bring in accordance with the established procedure in Administration of the President of the Kyrgyz Republic the relevant information.

7. This order becomes effective since September 1, 2026.

Appendix 1

to the Order of the Cabinet of Ministers of the Kyrgyz Republic of September 16, 2026 No. 705-t

Temporary procedure for forming and the circulation of the invoice in the form of the digital document in the Electronic Invoice 2.0 module

Chapter 1. General provisions

1. This Procedure regulates rules of use of the Electronic Invoice 2.0 module (further - the ESF module) and establishes procedures of document flow between participants of digital interaction (further - participants of digital document flow) in case of use of the ESF module in the pilot mode.

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

1) the Electronic Invoice 2.0 module - the module of information system of tax administration of the Kyrgyz Republic by means of which the subject creates and applied electronic the invoice (further - ESF);

2) the taxpayer - the subject to whom the obligation is assigned to pay taxes and to draw up ESF in the presence of the circumstances established by the tax legislation of the Kyrgyz Republic. For the purpose of this Procedure payers of insurance premiums and the non-tax income, and also the subjects recognized idle according to the tax legislation of the Kyrgyz Republic also treat taxpayers;

3) invoice number - the unique generated number ESF, created in the ESF module;

4) 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 of the Kyrgyz Republic in the form of the digital document or the paper document;

5) warehouse of accounting of goods - the ESF module component intended for accounting of goods, production, shopping, warehouse, construction and other facilities of the subject (further - objects of economic activity) obliged to apply ESF.

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