Article 27 of the Law of the Kyrgyz Republic “On Protection of Consumers rights” provides that the seller is not entitled to limit the buyer in choosing the payment method for paying for commodities (works, services) in non-cash form (payment cards) using the hardware peripheral devices in the manner prescribed by the legislation of the Kyrgyz Republic. The list of trade and service enterprises, as well as the criteria according to which trade-service companies are required to install POS-terminals for receiving and servicing of bank payment cards are determined by the Government of the Kyrgyz Republic in coordination with the National Bank of the Kyrgyz Republic. 

Pursuant to the law of the Kyrgyz Republic “On Protection of Consumer Rights” was accepted by the Government of the Kyrgyz Republic from December 23, 2015 for № 869 “On measures for the protection of consumers rights”, which provides a list of certain activities, in which individual entrepreneurs and legal entities are obliged to provide installation and application in its field equipment (devices) for accepting payments using bank payment cards as well as deadlines. 

In order to encourage by the State tax service at the Government of the Kyrgyz Republic was adopted December 31,2015 the Kyrgyz Republics law “On amendments to some legislative acts of the Kyrgyz Republic (in the Tax Code of the Kyrgyz Republic, the law of the Kyrgyz Republic “On introduction of the Tax Code of the Kyrgyz Republic”)” (№ 235), in which article 319 provides that the tax rate for the sale of goods, works and services subject to VAT and/or exempt from VAT paid by cashless settlement is established at a rate of 0 percent (2 percent in cash). Sales tax rate previously stood at 4 percent. 

Also part 1 of article 362 established that the taxpayer pays tax at rates depending on the types of activities: 1) for the processing of agricultural products, for production, for trade : the sale of goods, works and services, paid by non-cash in the amount of 3 percent (in cash in the amount of 6 percent). 

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