Kyrgyzstan TIN number guide
Tax number (ИНН)(INN)
INN consists of 14 digits eg:00207199610017
Frequently Asked Questions
Do foreign digital service providers (SaaS, streaming, apps) have a registration threshold before they must collect Kyrgyz VAT?
No — Kyrgyzstan's digital services VAT rule, in force since January 1, 2022, contains no minimum-revenue threshold. A non-resident provider of electronic services (software, streaming, cloud storage, gaming, domain hosting) is required to register for VAT through the dedicated foreign-company portal at vat.salyk.kg from the moment of their very first sale to a Kyrgyz customer. [1] The standard rate is 12%, and unlike many OECD countries, Kyrgyzstan does not operate a reverse-charge mechanism for B2B digital transactions — meaning the foreign supplier, not the Kyrgyz business customer, must charge and remit VAT regardless of whether the buyer holds a valid INN. Registration does not require incorporation or a physical presence in Kyrgyzstan; the State Tax Service issues a taxpayer INN through the simplified online process. Quarterly returns are due by the 20th of the month following each quarter. [2]
When a Kyrgyz company pays a foreign contractor for services, who accounts for the 12% VAT — and is it a deductible input?
Under Article 253 of the Tax Code of the Kyrgyz Republic, a Kyrgyz-resident business or individual entrepreneur that receives services from a non-resident foreign supplier is required to act as a VAT tax agent: it must withhold 12% VAT from the gross payment and remit it directly to the state budget. [3] This is the reverse-charge mechanism for inbound services, and it applies whether the foreign supplier is registered in Kyrgyzstan or not. The withheld VAT can ordinarily be reclaimed as an input tax credit in the same reporting period — but only if the Kyrgyz company is itself a VAT registrant. Companies under the Unified Tax or Patent regimes cannot reclaim it, making the 12% an unrecoverable cost. One important exception: since April 2023, residents of the High-Technology Park (HTP) are explicitly exempt from the VAT-agent obligation on payments to foreign IT contractors. [4]
What is the difference between an INN and a PIN in Kyrgyzstan, and which number does a foreign LLC or branch need to put on tax invoices?
These are two distinct identifiers that are frequently confused in B2B paperwork. A PIN (ПИН, Personal Identification Number) is a 14-digit biometric identifier assigned to every individual — Kyrgyz citizens receive it at birth, while foreign nationals obtain it upon registration at a Public Service Center or, since 2024, online via the State Registration Service. [5] An INN (ИНН, Идентификационный налоговый номер) is the taxpayer number issued by the State Tax Service specifically for tax purposes; legal entities — including foreign LLCs and branches registered through the Ministry of Justice — receive their INN upon state registration and must print it on all tax invoices and electronic invoices (ESF). For a foreign legal entity registering only for VAT purposes (without full state registration), the INN is issued directly by the State Tax Service through vat.salyk.kg and differs from any personal PIN of the company's directors. Placing a director's personal PIN in the INN field of an ESF invoice will cause the document to fail validation. [6]
Can a foreign company establish a representative office in Kyrgyzstan and use that structure to avoid registering as a full VAT payer?
No — this is a common planning error. A branch (филиал) of a foreign company is a structural division that can conduct full commercial activity and is treated as a permanent establishment for tax purposes, paying 10% corporate income tax on net profit. A representative office (представительство), by contrast, is legally restricted to non-commercial functions such as marketing and liaison; it cannot issue invoices, sign commercial contracts, or generate taxable revenue. [7] Neither structure exempts the parent company from VAT registration if it surpasses the 30 million KGS annual threshold through the branch's activity, and a branch that makes taxable supplies must register separately as a VAT payer at sti.gov.kg. Critically, a representative office that de facto conducts commercial activity (selling, invoicing) is treated by the State Tax Service as a branch for tax purposes, triggering back-taxes, penalties, and INN re-registration obligations. [3]
Kyrgyz exporters are entitled to a zero-VAT rate on goods — but what documentation failure causes the export VAT refund to be rejected at the 90-day review?
Exporters are entitled to a 0% VAT rate and can claim a refund of input VAT already paid on inputs used to produce exported goods. The State Tax Service reviews refund claims within 90 calendar days, but the most common reason for rejection is incomplete export evidence: the claim must be supported by the original foreign-trade contract, a customs export declaration confirming physical departure of goods from Kyrgyzstan, transport documents (CMR, bill of lading, or airway bill), and bank statements showing receipt of foreign-currency proceeds into a Kyrgyz account. [8] Missing even one of these four document categories results in the refund being reclassified as high-risk and either suspended pending a full audit or denied outright, at which point the exporter must pay 12% VAT retroactively on the exported turnover. For EAEU-member exports (Russia, Kazakhstan, Belarus, Armenia), the customs declaration is replaced by a statement of import of goods and payment of indirect taxes confirmed by the tax authority of the importing EAEU state. [9]
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