The Cabinet of Ministers of the Kyrgyz Republic has adopted Resolution No. 77, which comes into effect on February 10, 2026. This document significantly changes the approach to calculating the tax base for VAT on goods, including those imported from EAEU countries. According to the Trade Representation of Russia in Kyrgyzstan, the aim of the innovation is to clarify the rules for goods classified as "risky" and improve control over their import value.
According to the new requirements, the tax base for risky goods will now be determined based on the average price for the commodity position, reduced by 30%. To calculate this average price, the State Tax Service will use data from the last 60 days obtained from import declarations. For socially significant goods, data from electronic invoices from manufacturers will also be included in the calculation. The list of goods recognized as "risky" will be updated monthly in response to requests from both businesses and government agencies, and the tax base itself will be fixed quarterly.
Separate conditions apply to "large taxpayers." For such companies, VAT will be calculated based on the documented transaction price, without applying "risky" coefficients. However, tax authorities have the right to verify the validity of these prices by requesting information from the competent authorities of exporting countries. If confirmation is not provided within 90 days, or if discrepancies in prices are identified, the importer will have to pay tax based on the "risky" base, including penalties, starting from the moment of import.
The new rules come into effect upon the official publication of the resolution, with some provisions applying to legal relations that arose from September to December 2025. These changes effectively enshrine the principle of "market average price" for imports, allowing the application of contract price only under the condition of full transparency and confirmation of data through intergovernmental channels.
