Taxpayers can be exempted from liability and obligations as a tax agent regarding jewelry made from precious metals, even in the absence of primary documents, as reported by the Tax Service.
To obtain this exemption, it is necessary to issue the corresponding electronic document in the electronic invoice system by March 1, 2026.
To do this, you should log into the information system on the website esf.salyk.kg, go to the "Acquisition" section, and then select the DPBU subsection.
In the upper right corner of the page, you need to click the "Add" button. In the opened window, you must check the box in the field "Entering information about precious jewelry made from precious metals".
By selecting this option, the main details of the electronic document will be generated automatically. The taxpayer will only need to fill out the goods section of the document in accordance with paragraph 19 of the Procedure for issuing and applying invoices, approved by the Tax Service order dated April 28, 2023, No. 101 (with amendments made by the Tax Service order dated January 14, 2026, No. 4).
It is important to note that this electronic document cannot be corrected or canceled. Therefore, the taxpayer must ensure that all information is entered completely, accurately, and without errors, as the entered data will be taken into account and cannot be changed or canceled in the future.
