The Tax Service of the Kyrgyz Republic informs taxpayers about upcoming changes in the procedure for issuing invoices.
According to a resolution of the Cabinet of Ministers dated March 25, 2025, a new deadline for issuing electronic invoices will come into effect starting May 1.
Invoices must now be issued no later than five working days following the actual delivery of goods or services.
As an example, the Tax Service explains: if a taxpayer delivers goods or services on May 12, the electronic invoice must be issued no later than May 16. The actual date of delivery — May 12 in this case—must be clearly indicated on the invoice.
There are exceptions to this rule:
- Sales of goods, provision of services, and performance of work to the public using cash registers in accordance with the Tax Code. In these cases, the electronic invoice must be issued no later than ten working days into the month following the reporting month.
- Provision of utilities and household services by sector-specific organizations to individuals (e.g., sewage, elevators, waste disposal, internet access), as well as supply of hot and cold water, thermal energy, electricity, gas, and telecommunication services.
The Tax Service urges taxpayers to strictly comply with the new invoicing requirements starting from May 1 of this year.
