E-invoicing (ESF) and electronic reporting in Kyrgyzstan: what business needs to know

Short answer: ESF is an electronic invoice, mandatory for VAT payers and certain transactions in Kyrgyzstan. Reports are filed online through the tax and Social Fund portals. Fines for late filing start from 1,000 som, so a reporting calendar should be configured in the first week after registration.

Who must issue ESF

VAT payers — for every sale; companies on special regimes — for specific operations. High-Tech Park residents have their own rules: a quarterly declaration and a 1% contribution on revenue.

Reporting calendar for an LLC on the single tax

• single tax — monthly, by the 20th;
• social contributions — monthly, by the 25th;
• annual declaration — by April 1 of the following year.

How to avoid fines

Hand the accounting to professionals: we maintain ESF, file reports before deadlines and answer tax authority requests — from 2,500 som/month. Accounting services.