Kyrgyzstan approves tax control rules for markets and malls from 2027

September 29, 2026 at 10:33 AM2 min

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Kyrgyzstan's Cabinet of Ministers approved a package of tax administration changes affecting markets, shopping centers, and businesses. From January 1, 2027, market and mall administrations must collect non-tax revenues and insurance contributions and monitor income tax and insurance payments for hired workers. The changes also expand tax officials' access to video surveillance and shift deadlines for cash register requirements to July 1, 2027.

Key Facts

From January 1, 2027, administrations of markets and shopping centers must collect non-tax revenues and insurance contributions and monitor income tax and insurance payments for hired workers.
Tax officials may access a business's existing video surveillance system via the internet or other networks, including IP cameras or IP addresses, for tax control purposes.
If a business lacks its own video surveillance, the tax authority may install its own equipment that transmits video via the internet or other networks.
Deadlines for certain cash register requirements are shifted from July 1, 2025 and April 1, 2026 to July 1, 2027.
From January 1, 2026, bottled or packaged water classified under HS code 2201, including mineral and carbonated water, must be marked with control marks.

Market and Mall Tax Duties

The Cabinet of Ministers approved a package of changes to tax administration rules for markets, shopping centers, and businesses. From January 1, 2027, administrations of markets and shopping centers must perform functions for collecting non-tax revenues and insurance contributions. They must also control the payment of income tax and insurance contributions for hired workers. A separate procedure is introduced to define how market and mall administrations will account for and monitor tax and insurance obligations.

Video Surveillance Access

Tax officials gain expanded powers when installing a tax post. If a company or entrepreneur already has a video surveillance system, a tax service employee may access it via the internet or another network, including IP cameras or IP addresses, for tax control. If no own system exists, the tax authority may install its own equipment that transmits video via the internet or other networks. Equipment must be transferred for safekeeping under a special act signed by a tax employee and a business representative. If a business refuses to provide video recordings, a tax inspector may draw up an obstruction act, and refusal to sign may be recorded on photo or video, leading to a protocol under the Code of Offenses.

Cash Registers and Water Marking

The resolution shifts deadlines for certain cash register requirements from July 1, 2025 and April 1, 2026 to July 1, 2027. One deadline related to accounting and control of goods in Kyrgyzstan is also moved to July 1, 2027. From January 1, 2026, bottled or packaged water under HS code 2201, including mineral and carbonated water, must be marked with control marks. Ice is exempt, and from July 1, 2026, circulation of remaining water without proper marking is prohibited.