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Kyrgyzstan e-Invoicing

Updated 24 February 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Kyrgyzstan mandates electronic ESF invoices for B2B and B2G via the State Tax Service portal since July 2020, phased in through 2023 under the Tax Code, with input VAT recovery tied to a matching ESF. The centralised platform uses an XML schema.

Kyrgyzstan e-Invoicing Overview

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.
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.
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.

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Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

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 .

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Compliance Regime

CTC Model
Centralised platform
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.
Network
Centralised platform
Standards
National ESF e-Invoice standard

Record-keeping & Reporting

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

Technical Formats

XML (ESF schema)

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.

Official Sources

  • esf.salyk.kgOfficial site
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Related Countries

  • ArmeniaMandatory
  • AzerbaijanMandatory
  • ChinaMandatory
  • GeorgiaMandatory

Frequently asked questions about e-Invoicing in Kyrgyzstan

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

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 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.

B2G e-Invoicing in Kyrgyzstan is mandatory since 2020-07-01. 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.

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

Kyrgyzstan uses the following e-Invoicing standards: National ESF e-Invoice standard. Archiving requirement: Retention required for the statute of limitations period under the Tax Code; ESFs archived centrally on the State Tax Service portal.

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.

Kyrgyzstan has penalties for e-Invoicing non-compliance. 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.