In Kyrgyzstan, it will be obligatory for suppliers of goods to issue electronic invoices from January 2023 on, through the Electronic Invoice Note system (ETTN). Therefore, the entrepreneurs involved in the circulation of goods must apply to the ETTN for registration in the information system of the tax service and for getting an electronic waybill. ETTN is the single portal of the tax service which allows drawing up an invoice and transferring them in real mode to the counterparty. After registration, all entrepreneurs can fulfill their obligation of uploading their sales invoices to the ETTN and issuing them to customers as e-Invoicing. In May 2022, the obligation to issue electronic invoices was introduced for the sale of oil and petroleum products and on a limited list of goods with effect from July.
