Electronic invoicing guide
Kyrgyzstan
Digital reporting requirements
Clearance.
Obligatory
Mandatory for B2B.
All taxpayers in this country must register in the information system of the Kyrgyz Tax Service and use electronic invoices.
It does not apply to taxpayers that use cash registers and pay tax conditioned on a patent or apply zero rate based on a single tax with an annual revenue under KGS 8 million (ca. EUR 84 000).
Authority
The Kyrgyzstan State Tax Service (STS).
Platform
Electronic Invoice Note system (ETTN).
Format
XML.
Storage time
5 years
Reporting and processes
Processes
Registration: Businesses must register with the STS to access the ETTN system.
Invoice Creation: Invoices are generated in a standardized format, typically XML, ensuring compliance with STS requirements.
Digital Signature: Each invoice must be digitally signed to authenticate its origin and ensure data integrity.
Submission to ETTN: The signed invoice is submitted to the ETTN platform for validation.
Validation: The ETTN system performs checks to verify the invoice’s compliance with regulatory standards.
Delivery to Buyer: Once validated, the invoice is made available to the buyer through the ETTN system.
Archiving: Businesses are required to store electronic invoices for a minimum of five years, ensuring they are accessible for audits or inspections.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
Links of interest
https://vat.salyk.kg/
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