Is e-Invoicing mandatory in Kyrgyzstan?

Yes, e-Invoicing is mandatory in Kyrgyzstan for B2B (since 2020-07-01) and B2G (since 2020-07-01) transactions.

What is the B2B e-Invoicing status in Kyrgyzstan?

B2B e-Invoicing in Kyrgyzstan is mandatory since 2020-07-01. Mandatory issuance of electronic invoices (ESF — Electronic Invoice) for all VAT-registered taxpayers via the [State Tax Service ESF portal](https://esf.salyk.kg/) under the Tax Code of the Kyrgyz Republic. Rolled out in phases between 2020 and 2023, with input VAT recovery conditional on a matching ESF.

What is the B2G e-Invoicing status in Kyrgyzstan?

B2G e-Invoicing in Kyrgyzstan is mandatory since 2020-07-01. Mandatory issuance of ESF invoices through the [State Tax Service portal](https://esf.salyk.kg/) for all supplies to public bodies, in line with the general VAT invoicing obligation under the Tax Code of the Kyrgyz Republic.

What e-Invoice formats does Kyrgyzstan support?

Kyrgyzstan supports the following e-Invoice formats: XML (ESF schema).

What e-Invoicing standards does Kyrgyzstan use?

Kyrgyzstan uses the following e-Invoicing standards: National ESF e-Invoice standard.

What are the penalties for e-Invoicing non-compliance in Kyrgyzstan?

Kyrgyzstan has penalties for e-Invoicing non-compliance. Failure to Issue ESF: Failure to issue an ESF through the [State Tax Service portal](https://esf.salyk.kg/) when required by the Tax Code attracts administrative fines and denial of input VAT deduction for the buyer.

What ERP systems support Kyrgyzstan e-Invoicing?

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Kyrgyzstan e-Invoicing through XML (ESF schema). Integration typically requires integrating with the centralised government platform.

How do I integrate my accounting software with Kyrgyzstan e-Invoice requirements?

To integrate with Kyrgyzstan e-Invoicing: 1) Ensure your software supports XML (ESF schema), 2) Implement the required transmission method, 3) Comply with National ESF e-Invoice standard.

What technical standards must my software support for Kyrgyzstan e-Invoicing?

Kyrgyzstan requires compliance with National ESF e-Invoice standard standards. Supported formats include XML (ESF schema). Archiving requirement: Retention required for the statute of limitations period under the Tax Code; ESFs archived centrally on the State Tax Service portal

How do I get started with e-Invoicing in Kyrgyzstan?

To get started with e-Invoicing in Kyrgyzstan: 1) Review Kyrgyzstan's specific requirements, 2) Ensure your software supports XML (ESF schema) formats, 3) Connect to the required transmission network, 4) Test compliance before deadlines.

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Kyrgyzstan e-Invoicing

Updated 24 February 2026

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B2B

mandatory

since 1 July 2020

Mandatory issuance of electronic invoices (ESF — Electronic Invoice) for all VAT-registered taxpayers via the State Tax Service ESF portal under the Tax Code of the Kyrgyz Republic. Rolled out in phases between 2020 and 2023, with input VAT recovery conditional on a matching ESF.

B2C

none

No B2C e-invoicing initiative. B2C transactions are documented through fiscal receipts issued by online cash registers connected to the State Tax Service ; the ESF system is a B2B/B2G VAT invoicing framework only.

B2G

mandatory

since 1 July 2020

Mandatory issuance of ESF invoices through the State Tax Service portal for all supplies to public bodies, in line with the general VAT invoicing obligation under the Tax Code of the Kyrgyz Republic.

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Penalties

Failure to Issue ESF

Failure to issue an ESF through the State Tax Service portal when required by the Tax Code attracts administrative fines and denial of input VAT deduction for the buyer.

Standards:

National ESF e-Invoice standard

Supported Formats:

XML (ESF schema)

Clearance Model:

Centralized exchange via the State Tax Service ESF portal: invoices are created, signed and delivered to the buyer through the platform, which simultaneously feeds VAT data to the tax administration. The buyer must confirm or reject the ESF in their account.

Archiving Requirements:

Retention required for the statute of limitations period under the Tax Code; ESFs archived centrally on the State Tax Service portal

N/A

Phased Mandatory ESF e-Invoicing Begins

1 July 2020

B2B

The State Tax Service of the Kyrgyz Republic began the phased rollout of mandatory ESF electronic invoicing through the esf.salyk.kg portal , starting with large taxpayers and businesses dealing in goods subject to traceability.

ESF Extended to Mid-Sized Taxpayers

1 January 2022

B2B

Mandatory use of the ESF system was extended to mid-sized VAT taxpayers, with technical guidance and account access provided through the taxpayer cabinet .

Full Mandatory ESF Coverage for All VAT Taxpayers

1 July 2023

B2B

All remaining VAT-registered taxpayers were brought into scope of the ESF e-Invoicing system , making electronic VAT invoicing mandatory for the entire VAT-registered population in line with Tax Code provisions published on cbd.minjust.gov.kg .