Until 1 March, jewellery made of precious metals can be legalised without primary documents

The State Tax Service reminds taxpayers of the possibility of legalising the remains of previously imported or manufactured jewellery made of precious metals in the absence of primary documents, as well as of obtaining exemption from liability and the performance of tax agent duties.

The measure is aimed at regulating the circulation of jewellery, creating transparent conditions for doing business and reducing the administrative burden on conscientious taxpayers.

During the legalisation period, reduced assay fees apply for testing and hallmarking legalised jewellery made of precious metals:

gold, platinum and palladium jewellery and other items of domestic production, as well as items of foreign production purchased abroad, including used items and items received from individuals or legal entities — 10 KGS per item;

silver jewellery and other items of domestic production, as well as items of foreign production purchased abroad, including used items and items received from individuals or legal entities — 8 KGS per item.

To obtain exemption from liability, it is necessary to complete the relevant electronic document in the electronic invoice information system by 1 March 2026.

To do this, the taxpayer must:

1.      Log in to the electronic invoice information system at esf.salyk.kg.
2. Go to the ‘Purchase’ section, then to the DPBU subsection.
3. Click the “Add” button in the upper right corner of the screen.
4. In the window that opens, select the option ‘Entering information about precious jewellery made of precious metals’.
5. After selecting this option, the main details of the electronic document are generated automatically. The taxpayer is only required to fill in the product section of the document in accordance with the established procedure in accordance with paragraph 19 of the Procedure for issuing and using invoices.

The electronic document cannot be corrected and cannot be declared invalid. In this regard, all information must be entered completely, accurately and without errors, since the data entered is subject to mandatory accounting and cannot be changed or cancelled in the future.