Kyrgyzstan has amended the rules on corrective e-invoices – what businesses need to know

The procedure for issuing corrective e-invoices in Kyrgyzstan has changed. Taxpayers must now specify a new date when making amendments.

This was announced by the State Tax Service of the Kyrgyz Republic. The changes came into force following an update to the Procedure for Issuing Invoices.

Under the new rules, when issuing a corrective e-invoice, it is necessary to specify the date on which the circumstances giving rise to the correction occurred, rather than the date of the original supply, as was previously the case.

A corrective invoice is issued when the value of the supply changes — for example, in the event of a return of goods (full or partial), a price change, a cancellation of services, or a refund.

The deadlines for issuing documents remain unchanged: the invoice and the adjustment document must be issued no later than five working days from the date of delivery. In certain cases — up to ten working days of the following month, including sales via platforms and transactions with the general public.

The changes are aimed at improving the accuracy of transaction recording in the ‘Electronic Invoice’ system.

The procedure for issuing invoices has been in force since 2023, but is regularly updated. The latest amendments were approved by an order of the State Tax Service of the Kyrgyz Republic dated 29 April 2026.