Starting January 1, 2026, advances will be included in the tax base immediately
The State Tax Service (GNS) has explained to taxpayers how the date of tax obligation for sales tax and the unified tax is now determined, based on changes to the Tax Code of the Kyrgyz Republic, which will come into effect on January 1, 2026.
According to the new rules, the tax obligation arises based on an event that occurred earlier: whether it is the delivery date indicated on the invoice, the date of the receipt being issued, or the date of payment received.
The GNS noted that an advance payment is now immediately included in the taxable base in the reporting period when the funds were actually received, regardless of whether the goods were shipped or services provided.
Since the taxable object is considered to be the sale of goods, works, or services paid for both in cash and cashless methods, advance payments must be reflected in the reporting at the moment they are received.
Thus, when preparing reports for the unified tax and sales tax, all receipts for the reporting period must be taken into account, including advances.
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