To obtain the exemption, it is necessary to register a special electronic document in the electronic invoice system by March 1, 2026.
As indicated by the STS, to enter the information, one should visit the website esf.salyk.kg, select the "Acquisition" section, then the DPBU subsection, click on the "Add" button, and choose the item "Entering information about precious jewelry made from precious metals."
When selecting this item, the main details of the electronic document will be generated automatically. The taxpayer will only need to fill in the goods section, in accordance with paragraph 19 of the Procedure for the registration and application of invoices, approved by the STS order dated April 28, 2023, No. 101, with amendments made by the order dated January 14, 2026, No. 4.
The STS emphasized that the created electronic document cannot be modified or canceled. Therefore, all entered data must be accurate and complete, as they are subject to mandatory accounting and cannot be changed later.
