Kyrgyzstan taxes foreign e-commerce sales of goods to individuals with non-creditable VAT (Law No. 145 of 2026)

What changed in detail

Law of the Kyrgyz Republic No. 145 of 6 August 2026, ‘On amendments to certain legislative acts of the Kyrgyz Republic in the sphere of taxation and non-tax revenues’, was published in Erkin-Too No. 59 (3819) of 7 August 2026. It amends the Tax Code.

New wording of the second paragraph of article 310 provides that VAT on e-commerce sales of goods acquired by individuals from a foreign organisation referred to in article 28(4) of the Code is calculated and paid on the value of the goods purchased and is not creditable. New article 61(1-1) assigns administration of that VAT to the tax service bodies. Article 253(1)(3) is reworded to cover a foreign entity carrying out e-commerce in goods to individual residents where the place of supply is Kyrgyzstan.

The law also introduces an ‘invoice for trading activity on an electronic trading platform’, an accompanying document for moving goods to EAEU member states without transfer of ownership, and a construction-works VAT tax point at the date the work is completed and paid.

Under article 6 the law enters into force from 1 January 2026 except listed provisions. Points 8 and 56 of article 3 (articles 61 and 310) enter into force fifteen days after official publication, on or about 22 August 2026.

What it means

The e-commerce rule is the part most likely to affect foreign sellers: VAT is calculated on the value of the goods purchased and cannot be credited. Because the law’s general effective date is 1 January 2026 with exceptions, the date that applies depends on the provision, so check each article against article 6 rather than assuming one date. The place-of-supply wording in article 253 determines whether a foreign seller falls in scope.