The State Tax Service successfully tested a new form of electronic invoice for trading through marketplaces

The State Tax Service of the Kyrgyz Republic, together with sellers and representatives of marketplaces, conducted a test shipment of goods using a new form of electronic invoice used in trading through electronic trading platforms.

The test resulted in the successful export of goods from the Kyrgyz Republic to the Russian Federation via the Republic of Kazakhstan.

The introduction of this form is aimed at creating favorable conditions for doing business, as well as ensuring the smooth export of goods from the Kyrgyz Republic.

An invoice for trading activities on an electronic trading platform is issued as an electronic document before the goods are exported from the Kyrgyz Republic.

This document is used exclusively for the documentary support of the movement of goods intended for subsequent sale through electronic trading platforms.

Please note that the issuance of such an invoice is not recognized as a fact of sale of goods and does not entail tax liabilities.

Procedure for issuing an invoice within the framework of trading activities on an electronic trading platform in the IS ESF:

• Log in to the electronic invoice information system (IS ESF) and go to the “ESF for marketplaces” section.
• In the upper right corner of the screen, click the “Add” button.
• Next, the taxpayer must fill in the appropriate fields in the established manner in accordance with the Procedure for issuing and applying invoices in the context of trading activities on an electronic trading platform.

Please note that an invoice issued as part of trading activities on an electronic trading platform cannot be corrected or invalidated.

In this regard, the taxpayer is required to fill in all information completely, accurately, and without errors, as the data entered cannot be subsequently canceled or changed.