Kyrgyzstan's State Tax Service has introduced automatic verification of Section 3 of the STI-123_7 indirect tax report in the Taxpayer's Cabinet. This functionality will become available from November 1, 2026.
What will change for importers and taxpayers
The new system will automatically check a number of data points in the report. In particular, it will verify the completeness of the goods listed, as well as the correct entry of HS codes, units of measurement and quantities.
- If an error is detected, the system will notify the taxpayer, allowing it to be corrected before the report is actually submitted.
- Section 3 of the report is intended for listing goods imported from EAEU countries and included in the list of goods with risk indicators for the VAT tax base.
Previously, information on these goods also had to be entered in Section 3, but sometimes data was entered incompletely or with errors. This could lead to adjustments of tax liabilities and the need for additional tax payments.
Recommendations for businesses
In connection with the introduction of automatic verification, importers are advised to check imported goods and accompanying documents in advance. It is necessary to ensure that all required information is correctly reflected in Section 3 of the report.
As emphasized, this automatic verification does not introduce new obligations but only helps to comply with existing requirements and simplifies the process of filling out reporting.
Where to find the list of goods
The list of goods covered by this verification is posted on the Tax Service website in the "Useful Information" section — then "EAEU" — in the subsection "VAT tax base with risk indicators".
