As reported, taxpayers have the opportunity to obtain exemption from legal liability and obligations as a tax agent regarding jewelry made of precious metals if they lack primary documents.
To obtain the exemption, it is necessary to create the corresponding electronic document in the electronic invoice system by March 1, 2026.
To enter the data, one must access the electronic invoice system on the website esf.salyk.kg, go to the "Acquisition" section, and then to the DPBU subsection.
In the upper right corner, you need to click the "Add" button. In the opened window, you should select the option "Entering information about precious jewelry made of precious metals."
When this option is selected, the main details of the document will be generated automatically. The taxpayer will only need to fill in the goods section of the document in accordance with paragraph 19 of the Procedure for issuing and applying invoices, approved by the GNS order dated April 28, 2023, No. 101 (with amendments made by the GNS order dated January 14, 2026, No. 4).
It is important to note that such an electronic document cannot be changed or canceled. Therefore, the taxpayer is obliged to enter all data correctly and without errors, as the entered information will be taken into account and cannot be changed in the future.
