The Ministry of Economy has developed a draft decree aimed at simplifying the use of electronic consignment notes (ECNs) in the circulation of goods.
According to the draft, ECNs will become mandatory for the entire chain of excisable goods, including fuels and lubricants, alcohol, tobacco products, sugar-containing drinks, as well as medicines and medical devices. For entrepreneurs working at reduced single tax rates and taxpayers in trade zones with a special regime, the introduction of ECNs for sugar-containing beverages will be phased in.
In addition, ECNs will become mandatory for all other goods supplied by manufacturers, importers, large suppliers and distributors to business entities registered at reduced single tax rates (0%, 0.1%, 0.5% and 1%), as well as to taxpayers in zones with special treatment. Upon further sale of goods, taxpayers will be able to choose between paper or electronic invoices that entitle them to deduct expenses.
For entities operating in markets, delivery of goods will be carried out with the execution of paper or electronic invoices at their choice. For the sale of goods to the public
Reported by Akchabar (Kyrgyzstan).
