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Kyrgyzstan Considering Expansion of VAT Exemption/Zero-Rating for Air Transportation Services Industry

09 April 2019

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Proposed Changes

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Kyrgyzstan

The Kyrgyzstan Ministry of the Economy is consulting on draft legislation that would expand certain VAT exemptions and zero-rating for the air transportation services industry. This generally includes the expansion of current exemptions and zero-rating in relation to international flight transportation to also apply for domestic flight transportation, including for supplies of jet fuel and flight maintenance services. In addition, the draft would provide a new VAT exemption on the import of aircraft by registered VAT payers.