Compendium · Asia · Kyrgyzstan
Kyrgyzstan: VAT on digital services
Flag and locator map are self-hosted static assets (flag-icons MIT; Natural Earth public domain). Attribution.
Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
From 2022-01-01 foreign entities providing electronic services (Tax Code Art 32 list) without a KG-registered domain/IP, with place of supply in KG, calculate and pay 12% VAT via vat.salyk.kg registration (Art 111 / Art 28(4)); no turnover threshold; quarterly returns
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Kyrgyzstan’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Domestic KG sellers follow general Tax Code VAT registration; foreign path is the special Art 28(4)/111 online registration without PE
- Evidence of location
- For non-entrepreneur individuals, Kyrgyz territory is place of supply of electronic services if any one of: buyer residence in KG; bank/e-money operator used for payment located in KG; buyer network address registered in KG; or telephone country code assigned by KG (Tax Code Art 263)
- Invoicing
- Indicative only (unverified). No published special foreign B2C e-invoice mandate found on vat.salyk.kg; OECD/default commercial receipt practice until primary invoice rule located
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- ГНС vat.salyk.kg — Place of implementation Art 263
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://vat.salyk.kg/home/information
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: primary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | For non-entrepreneur individuals, Kyrgyz territory is place of supply of electronic services if any one of: buyer residence in KG; bank/e-money operator used for payment located in KG; buyer network address registered in KG; or telephone country code assigned by KG (Tax Code Art 263) (primary) |
| Non-resident digital tax | From 2022-01-01 foreign entities providing electronic services (Tax Code Art 32 list) without a KG-registered domain/IP, with place of supply in KG, calculate and pay 12% VAT via vat.salyk.kg registration (Art 111 / Art 28(4)); no turnover threshold; quarterly returns (primary) |
| Collect and remit | Foreign entity providing the electronic services calculates and pays VAT; Law #78/2023 also brings foreign e-commerce of goods to KG resident individuals into VAT without creating a PE (primary) |
| B2C invoice | No published special foreign B2C e-invoice mandate found on vat.salyk.kg; OECD/default commercial receipt practice until primary invoice rule located (indicative, unverified) |
| Local payment methods | KG bank or e-money operator used for payment is a statutory proxy; ГНС publishes multi-currency remittance corridors (USD/EUR/RUB/KZT/CNY/KGS) for VAT payment — not buyer evidence rails (primary) |
| Seller located in this place | Domestic KG sellers follow general Tax Code VAT registration; foreign path is the special Art 28(4)/111 online registration without PE (secondary) |
Official sources
ГНС vat.salyk.kg — Place of implementation Art 263
ГНС FAQ — electronic services VAT from 2022-01-01
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice