Registration
In accordance with Article 111 of the Tax Code, tax registration of foreign organizations specified in part 4 of Article 28 of the Tax Code, which is simultaneously recognized by its registration as a VAT taxpayer, is carried out through an information resource posted on the open official website of the authorized tax authority.
Such organizations are subject to tax registration without passing state registration.
Place of implementation
In accordance with Article 263 of the Tax Code, the territory of the Kyrgyz Republic is recognized as the place of supply of electronic services if one of the following conditions is met:
a) organization or individual entrepreneur purchasing electronic services operates on the territory of the Kyrgyz Republic on the basis of state registration; or
b) services are provided to a branch, representative office, permanent establishment of an organization located on the territory of the Kyrgyz Republic, or purchased for such a branch, representative office, permanent establishment and consumed by it; or
c) location of the permanent executive body (place of management) of the organization, which is not the place of state registration, in which entrepreneurial activity is actually carried out or services are consumed, as well as the place of residence of an individual entrepreneur is located on the territory of the Kyrgyz Republic;
In relation to an individual, who is not an individual entrepreneur and purchases the services specified in Article 32 of the Tax Code, the territory of the Kyrgyz Republic is recognized as the place of supply if at least one of the following conditions is met:
a) place of residence of the buyer is the Kyrgyz Republic;
b) location of the bank in which the account is opened, used by the buyer to pay for services, or the electronic money operator through which the buyer pays for services - in the territory of the Kyrgyz Republic;
c) buyer's network address used when purchasing services is registered in the Kyrgyz Republic;
d) international country code of the telephone number used to purchase or pay for services is assigned by the Kyrgyz Republic.
Providing tax returns and tax payment
According to paragraph 2 of part 1 of Article 319 of the Tax Code, VAT tax returns are submitted to the tax authority at the place of current tax accounting no later than the last day of the month following the reporting tax period by a VAT taxpayer administered by a functional unit of the authorized tax authority.
In accordance with Article 313 of the Tax Code, the tax period for calculating VAT on supplies to a foreign organization specified in part 4 of Article 28 of the Tax Code is a calendar quarter. Therefore, reporting is provided once a quarter no later than the last day of the month. The tax is paid no later than the 25th day of the month following the reporting tax period.
How to calculate the amount of VAT payable when providing electronic services
For services provided and paid for starting from January 1, 2022, an estimated VAT rate of 12% is applied for services provided by a foreign organization in electronic form without using a domain name or IP address registered in the Kyrgyz Republic, the place of delivery of which is recognized as the territory Kyrgyz Republic.
How can I access my personal account
Access to your personal account opens automatically after the registration of the taxpayer is completed. The Login is sent to the e-mail specified in the application, and the Password is generated by the taxpayer when filling out the application.
What services are subject to VAT?
The list of services is established by Article 32 of the Tax Code. For example, such services include providing customers with such paid online services as listening to music, watching movies, using gaming services, providing domain names, hosting, maintaining sites and pages on the Internet, and so on.
Payment details
Bank details for payment of VAT on electronic services in USD, EUR, RUB and KZT.
| 1.INTERMEDIARY BANK |
SWIFT: CZNBKRSE NAME: Kookmin Bank, Seoul, South Korea |
| BENEFICIARY BANK |
SWIFT: AIYLKG22 ACCOUNT: 7C78USD013 NAME: OAO AIYL BANK, Kyrgyz Republic, Bishkek |
| BENEFICIARY |
ACCOUNT: 1352119929803422 NAME: multi-currency transaction account of the Ministry of Finance of the Kyrgyz Republic - For accumulation and transfer. tax funds from organizations that do not have signs of a permanent establishment in the Kyrgyz Republic. |
| Payment details: | BENEFINFO: FOR FURTHER CREDIT TO ACC. 1352119929803422 multi-currency transaction account of the Ministry of Finance of the Kyrgyz Republic - For accumulation and transfer. tax funds from organizations that do not have signs of a permanent establishment in the Kyrgyz Republic. |
| 1.INTERMEDIARY BANK |
SWIFT: SOLADEST NAME: Landesbank Baden-Woerttemberg, Stuttgart, Germany |
| BENEFICIARY BANK |
SWIFT: AIYLKG22 ACCOUNT: 2809137 NAME: OAO AIYL BANK, Kyrgyz Republic, Bishkek |
| BENEFICIARY |
ACCOUNT: 1352119929803422 NAME: multi-currency transaction account of the Ministry of Finance of the Kyrgyz Republic - For accumulation and transfer. tax funds from organizations that do not have signs of a permanent establishment in the Kyrgyz Republic. |
| Payment details: | purpose of payment |
| 1.BENEFICIARY BANK |
SWIFT: не используется ACCOUNT: //RU044525362.30101810800000000362 NAME: MEDJGOSUDARSTVENNYIY BANK, Moscow, Russia, |
| BENEFICIARY |
SWIFT: не используется ACCOUNT: 30111810300000000050 NAME: OAO AIYL BANK, Kyrgyz Republic, Bishkek |
| Payment details: | BENEFINFO: FOR FURTHER CREDIT TO ACC. 1352119929803422 multi-currency transaction account of the Ministry of Finance of the Kyrgyz Republic - For accumulation and transfer. tax funds from organizations that do not have signs of a permanent establishment in the Kyrgyz Republic. |
| 1.BENEFICIARY BANK |
SWIFT: KCJBKZKX NAME: AO BANK CENTERCREDIT, Almaty, Republic of Kazakhstan |
| BENEFICIARY |
SWIFT: AIYLKG22 ACCOUNT: KZ548560000000500220 NAME: OAO AIYL BANK, Kyrgyz Republic, Bishkek |
| Payment details: | BENEFINFO: FOR FURTHER CREDIT TO ACC. 1352119929803422 multi-currency transaction account of the Ministry of Finance of the Kyrgyz Republic - For accumulation and transfer. tax funds from organizations that do not have signs of a permanent establishment in the Kyrgyz Republic. |
| 2.BENEFICIARY BANK |
SWIFT: EABRKZKA NAME: EURASIAN DEVELOPMENT BANK, Almaty, Republic of Kazakhstan |
| BENEFICIARY |
SWIFT: AIYLKG22 ACCOUNT: KZ667000000201300104 NAME: OAO AIYL BANK, Kyrgyz Republic, Bishkek |
| Payment details: | BENEFINFO: FOR FURTHER CREDIT TO ACC. 1352119929803422 multi-currency transaction account of the Ministry of Finance of the Kyrgyz Republic - For accumulation and transfer. tax funds from organizations that do not have signs of a permanent establishment in the Kyrgyz Republic. |