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12.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident is subject to VAT in Kyrgyzstan. The supply of goods by a non-resident without a fixed place of business in Kyrgyzstan to any VAT-registered payer is subject to VAT in the hands of the importer.

Conditional VAT Regime on Imports

Effective 1 January 2021, a conditional VAT regime applies on goods imported for the purpose of their re-export. Under this regime, a taxpayer is required to deposit the amount of VAT on goods imported for the purpose of their re-export, in a deposit account. The VAT amount will be refunded if the taxpayer files an application confirming the export of such goods within 180 days, failing which the VAT amount is transferred to the treasury. Taxpayers under this regime are eligible to opt for a single tax under the simplified regime of taxation (see Sec. 8.1.1.).