The State Tax Service explained how to legalise jewellery leftovers

The State Tax Service reports that taxpayers can obtain exemption from liability and fulfilment of tax agent obligations in relation to jewellery made of precious metals without primary documents.

Earlier, the State Tax Service announced the introduction of liability for conducting activities with jewellery without special registration. The relevant provisions are enshrined in amendments to the Tax Code and the Code of Offences of the Kyrgyz Republic, signed on 31 December last year.

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

To enter the information, you need to log into the electronic invoice information system at esf.salyk.kg, go to the ‘Purchase’ section, then to the DPBU subsection.

In the upper right corner of the screen, click the ‘Add’ button. In the window that opens, check the box ‘Entering information about precious jewellery made of precious metals’.

When you select this option, the main details of the electronic document are generated automatically. The taxpayer only needs to fill in the product section of the document in accordance with the procedure set out in paragraph 19 of the Procedure for the Preparation and Use of Invoices, approved by Order of the State Tax Service No. 101 of 28 April 2023 (as amended by Order of the State Tax Service No. 4 of 14 January 2026).

Incidentally, this electronic document is not subject to correction and cannot be invalidated. Therefore, the taxpayer is obliged to fill in all the information completely, accurately and without errors, since the data entered is subject to mandatory accounting and cannot be changed or cancelled in the future.