To obtain an exemption, it is necessary to create the corresponding electronic document in the electronic invoice system by March 1, 2026.
To enter the data, you need to log into the electronic invoice system on the website esf.salyk.kg, select the "Acquisition" section, and then the DPBU subsection.
In the upper right corner of the screen, you should click the "Add" button. In the pop-up window, you need to check the box for "Entering information about precious jewelry made of precious metals."
When this option is selected, the main details of the electronic document will be generated automatically. The taxpayer only needs to fill in the goods section in accordance with paragraph 19 of the Procedure for the registration and use of invoices, approved by the GNS order dated April 28, 2023, No. 101 (as amended by the GNS order dated January 14, 2026, No. 4).
It is important to note that this electronic document is not subject to changes and cannot be canceled. Therefore, the taxpayer is obliged to enter all information correctly, without errors, as the specified data must be accounted for and cannot be changed or revoked in the future.
Note:
A tax agent is an organization or individual entrepreneur who is required to calculate, withhold, and transfer to the budget the amount of tax obligations on behalf of another taxpayer.
