The State Tax Service of the Kyrgyz Republic reports that starting from January 1, 2026, changes regarding the procedure for calculating sales tax and the unified tax will come into effect. Now, the date of the tax obligation arises on the date specified in the invoice, the date of the cash register receipt, or the date of payment receipt — depending on which occurs first.
Furthermore, advance payments will be included in the taxable base in the period when they are actually received, even if the goods have not yet been shipped or the services have not been provided.
Since taxation under the sales tax covers the sale of goods, works, and services paid for both in cash and cashless forms, advances must also be accounted for in the reporting at the time of their receipt.
Consequently, the report on sales tax and the unified tax must reflect all receipts for the reporting period, including advance payments, in the appropriate lines designated for indicating the volume of revenue.
