Kyrgyzstan VAT / НДС Calculator
Extract or add Value Added Tax under the Kyrgyz Tax Code: standard 12% statutory rate, 30M KGS mandatory registration threshold, and input tax offset rules.
🧾 Параметры счета-фактуры (Invoice & VAT Input)
📊 Результаты расчета НДС (VAT Breakdown)
| Компонент счета-фактуры | Основание | Сумма (KGS сом) |
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❓ Часто задаваемые правовые вопросы (FAQ)
What is the statutory Value Added Tax (НДС) rate in Kyrgyzstan?
Under Article 257 of the Tax Code of the Kyrgyz Republic, the standard rate of Value Added Tax (налог на добавленную стоимость - НДС) is 12%. This represents one of the lowest standard VAT rates among EAEU and CIS member economies.
What is the mandatory threshold for VAT registration in Kyrgyzstan?
Under Article 228 of the Tax Code, any legal entity or individual entrepreneur whose taxable turnover exceeds 30,000,000 KGS within any period of twelve consecutive calendar months is legally obligated to register as an НДС taxpayer with the State Tax Service (ГНС).
How do you extract 12% VAT from a gross amount in Kyrgyzstan?
To extract included VAT: Net Base = Gross Amount / 1.12. The VAT component equals Gross Amount - Net Base (or Gross Amount * (12 / 112) ≈ Gross * 0.107143).
Which goods and transactions qualify for zero-rated (0%) VAT?
Under Article 260, a 0% VAT rate applies to exports of goods outside the Kyrgyz Republic, international freight transit, and supplies of equipment/services related to international transport.
When must the VAT return (отчет по НДС) be filed and tax paid?
VAT declarations and payments must be submitted electronically through the Tax Service Cabinet (Кабинет налогоплательщика ГНС) on a monthly basis, not later than the 20th day of the month following the reporting month.
Engr. Muhammad Shahzad
Verified Central Asian Statutory Systems & Fiscal SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in Eurasian Economic Union (EAEU) customs harmonization, Kyrgyz Tax Code subsoil royalties & Unified Tax architectures, Social Fund contribution reforms, and CIS energy utility tariffs under Kyrgyz Republic statutes.