The State Tax Service of the Kyrgyz Republic clarified the procedure for accounting for advances on sales tax and single tax

On 17 February 2026, the State Tax Service reminded taxpayers of the current changes to the Tax Code concerning the date of tax liability for sales tax and single tax.

According to the clarification, the tax liability arises on the earlier of the following dates:

— the date of delivery specified in the invoice,

— the date of the cash register receipt,

— the date of receipt of payment.

Thus, advances or prepayments received are subject to inclusion in the tax base in the reporting period when the funds were actually received, even if the goods have not yet been shipped or the services have not yet been rendered.

The agency emphasised that the sale of goods, works and services paid for in cash or by non-cash means is subject to sales tax. In this regard, advance payments are also reflected in the reporting on the date of their receipt.

At the end of the reporting period, all revenue, including advance payments, is summarised in the declarations for the single tax and sales tax.