Taxpayers Can Obtain Exemption from Tax Agent Obligations Regarding Jewelry Without Primary Documents
To take advantage of this benefit, it is necessary to register the corresponding electronic document in the electronic invoice system by March 1, 2026.
To enter the required data, you should log into the electronic invoice system at the website esf.salyk.kg, select the "Acquisition" section, and then proceed to the DPBU subsection.
In the upper right corner of the interface, you need to click the "Add" button. In the dialog window that opens, you should select the item "Entering information about precious jewelry made of precious metals."
When this option is selected, the main data of the electronic document will be generated automatically. The taxpayer only needs to fill in the goods section of the document in accordance with the requirements outlined in paragraph 19 of the Procedure for the registration and application of invoices, approved by the order of the State Tax Service dated April 28, 2023, No. 101 (with amendments from the order of the State Tax Service dated January 14, 2026, No. 4).
It is important to note that this electronic document cannot be modified or declared invalid. Therefore, the taxpayer must provide all information accurately and without errors, as the entered data will be taken into account and cannot be changed or canceled.
Note:
A tax agent can be either an organization or an individual entrepreneur who is required to calculate, withhold, and remit taxes related to other taxpayers to the budget.
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