The implemented ESF form is intended for the documentation of goods before export from the country and is used exclusively for the documentary support of goods that will be sold through electronic trading platforms.
It is important to note that the issuance of such an invoice is not considered a sale of goods and does not lead to the emergence of tax obligations.
The procedure for issuing ESF for trading on electronic platforms includes several steps:
– log into the electronic invoice information system and select the "ESF for marketplaces" section;
– in the upper right corner of the screen, click the "Add" button;
– then the taxpayer needs to fill in all the necessary fields in accordance with the "Procedure for issuing and applying invoices in the framework of trading activities on electronic trading platforms".
It should be remembered that an invoice issued for electronic trading cannot be changed or declared invalid.
Taxpayers are required to provide complete and accurate data, as the information submitted cannot be corrected or canceled.
This innovation is aimed at creating favorable conditions for business and ensuring stable exports of goods from the Kyrgyz Republic.
