Kyrgyzstan
KGKyrgyzstan’s Tax Code requires the invoice (schet-faktura) to be issued as an electronic document, compulsory for VAT payers, with cash-register receipts covering sales to the public.
Guide reviewed .
Invoicing and electronic documents
Electronic invoice information system
The information system for electronic invoices named in the Tax Code. The tax authority uses its data, among other things, to check VAT refund claims. It is a national system with no Peppol connection.
Invoice form and mandatory fields set by the authorised tax body; procedure for electronic invoices set by the Cabinet of Ministers · Official source: Ministry of Justice legal database · Tax Code of the Kyrgyz Republic, edition of 6 August 2026 (Russian, open-data API)
Kyrgyzstan has no Peppol Authority. VAT invoices are issued as electronic documents under the Tax Code, separately from any Peppol exchange. The buyer’s VAT offset depends on a valid invoice.
The Cabinet of Ministers sets the electronic invoice procedure and the deadlines for non-VAT payers, and the authorised tax body sets the invoice form. These bylaws were not reviewed for this guide. Check them, and the current Tax Code, before you implement.
Legal guide
B2B · VAT payers
Mandatory, electronicA VAT payer must issue invoices under the Tax Code and keep records of invoices issued and received. The invoice is an electronic document under the tax, e-government and e-signature laws (Article 178). It is the basis for offsetting input VAT, unless it is invalid.
Official source: Ministry of Justice legal database · Tax Code of the Kyrgyz Republic, edition of 6 August 2026 (Russian, open-data API)B2B · other taxpayers
Voluntary, or mandatory by Cabinet deadlinesTaxpayers who are not VAT payers issue invoices voluntarily, or compulsorily within deadlines set by the Cabinet of Ministers. A non-VAT payer who issues a paper invoice must file a copy with the tax authority by the 25th of the following month.
Official source: Ministry of Justice legal database · Tax Code of the Kyrgyz Republic, edition of 6 August 2026 (Russian, open-data API)Paper and substitute documents
Limited exceptionsWhere the Cabinet of Ministers allows, a taxpayer unable to issue an electronic invoice may issue a paper one in three copies and then issue the electronic invoice later. Listed documents replace the invoice, such as bank statements for bank services and payment documents for farm produce bought from producers.
Official source: Ministry of Justice legal database · Tax Code of the Kyrgyz Republic, edition of 6 August 2026 (Russian, open-data API)B2C · sales to the public
Invoice on requestA taxpayer selling to the public with payment through a cash register (KKM) need not issue an invoice, but must issue one if the buyer asks. Such invoices are issued no later than the tenth working day of the following month.
Official source: Ministry of Justice legal database · Tax Code of the Kyrgyz Republic, edition of 6 August 2026 (Russian, open-data API)
Timeline
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Tax Code in force
The Tax Code of 18 January 2022 No. 3 took effect from 1 January 2022, with Article 178 requiring electronic invoices from the start.
Official source: Ministry of Justice legal database · Tax Code of the Kyrgyz Republic, original edition of 18 January 2022 (Russian, open-data API)
Peppol in Kyrgyzstan
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.