Kyrgyzstan has become the latest Central Asia state to change its tax rules when it comes to digital services supplied by non-resident digital businesses.
The taxation of digital services, specifically those sales supplied by non-resident businesses, has gathered pace in Central Asia in recent years. With this introduction, Kyrgyzstan is the latest Central Asia jurisdiction to change its tax rules as they seek additional sources of revenue. Others to do so include its neighbours Uzbekistan (where VAT-related rules are live since January 1, 2020); Tajikistan (VAT rules live since January 1, 2021), and Kazakhstan where new VAT rules also come into effect on January 1, 2022.
Source Vertex
