The approved decree No. 77 of the Cabinet of Ministers of the Kyrgyz Republic introduces new rules for calculating the tax base for VAT on goods, including those imported from EAEU countries. According to the Trade Representation of Russia in Kyrgyzstan, this document aims to clarify the principles of working with goods that have "risk signs" and to introduce stricter mechanisms for controlling import costs.
According to the updated requirements, for the group of goods classified as risky, the tax base will be determined based on the average price for the commodity position, reduced by 30%. The State Tax Service will analyze import data for the last 60 days to determine this average price. In the case of socially significant goods, data from electronic invoices from manufacturers will also be taken into account. The list of "risky" goods will be updated monthly at the request of businesses and government agencies, and the base itself will be reviewed quarterly.
Special conditions are provided for "large taxpayers." For companies that fall into this category, VAT will be calculated based on the documented transaction price, without using risk coefficients. However, fiscal authorities will be able to verify the validity of these prices by contacting the competent authorities of exporting countries. If confirmation is not received within 90 days or discrepancies are found, the tax will be recalculated based on the "risky" base with penalties starting from the moment of import.
This decree comes into effect upon its official publication, while some provisions will also apply to legal relations arising from September to December 2025. The new rules effectively establish a presumption of "market average price" for imports, allowing the use of the contract price only under conditions of full transparency and verification of data through intergovernmental channels.
