Taxpayers have been given the opportunity to avoid liability and the obligations of a tax agent regarding jewelry made from precious metals, even in the absence of primary documents. This is reported by the Tax Service.
To take advantage of this exemption, it is necessary to register the corresponding electronic document in the electronic invoice system by March 1, 2026.
Access to the system is through the website esf.salyk.kg. After that, you should go to the "Acquisition" section and then select the DPBU subsection.
To add information, you need to click the "Add" button located in the upper right corner of the screen. In the pop-up window, you should check the box in the section "Entering information about precious jewelry made from precious metals".
When selecting this option, the main details of the electronic document will be created automatically. The taxpayer will only need to fill in the goods section of the document in accordance with paragraph 19 of the Procedure for the registration and application of invoices, approved by the order of the Tax Service dated April 28, 2023, No. 101 (with amendments from the order of the Tax Service dated January 14, 2026, No. 4).
It is important to note that this electronic document cannot be modified and cannot be declared invalid. Thus, the taxpayer is obliged to provide all information accurately and completely, as it will be taken into account and cannot be changed or canceled in the future.
