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Kazakhstan e-Invoicing
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Kazakhstan requires VAT payers and some non-VAT payers to issue electronic invoices (ESF) in the IS ESF, which checks each one and assigns a registration number. All VAT payers have done so since 1 January 2019. Since 1 January 2026, some flagged taxpayers can register an invoice only within their VAT balance.
Previous
1 January 2017B2B
First mandatory ESF users
Latest
28 September 2026
ESF rules and form restated by Order No. 646
Kazakhstan e-Invoicing Overview
B2B
mandatory
since 1 January 2019Under Articles 491 and 492 of the Tax Code of 18 July 2025 No. 214-VIII , VAT payers must issue an invoice for each sale, in electronic form in the IS ESF. Paper is allowed only where there is no public telecoms network, during confirmed system errors, while issuance is suspended under Article 88, or in an emergency. Paper invoices issued during errors, a suspension or an emergency must later be entered in the IS ESF. Article 208 extends the duty to listed non-VAT payers, including taxpayers on the simplified declaration regime, resellers of imported goods and sellers of goods recorded in the Virtual Warehouse module. No invoice is needed where the buyer receives a cash register receipt, although the buyer may request one within 15 calendar days.
B2G
mandatory
since 1 January 2019Suppliers to state bodies issue ESF under the same Tax Code rules that apply to other sales, as VAT payers or as non-VAT payers listed in Article 208 of the Tax Code . Paragraph 578 of the Public Procurement Rules requires contract performance documents, including the invoice, to be drawn up in electronic form, and the model contracts require the supplier to issue an ESF once the customer approves the acceptance act. Electronic issuance has applied to all VAT payers since 1 January 2019.
B2C
none
Article 491(2) of the Tax Code removes the invoice requirement where the buyer receives a cash register receipt or a special mobile application receipt, where individuals pay with electronic money or electronic payment means, for utilities and telecoms services paid through banks or the post, and for rail and air passenger tickets. In these cases consumer sales need no ESF. An individual buyer may ask the supplier to issue an ESF within 15 calendar days of the sale.
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Implementation Timeline(9 events)
Key mandate dates. Select a date for detail, or show all updates below.
IS ESF written into the Tax Code
3 December 2015
Legislative
First mandatory ESF users
1 January 2017
B2B
ESF extended to monitored taxpayers
1 January 2018
B2B
Automated control rules approved
15 October 2025
Technical
New Tax Code and ESF rules in force
1 January 2026
general
The Tax Code , Order No. 629 and Order No. 611 took effect. Non-VAT payers no longer issue ESF just because a deal exceeds 1,000 MCI, but taxpayers on the simplified declaration regime now must. Buyers must mark in the IS ESF any VAT they credit before filing the VAT return, and flagged taxpayers must confirm ESF with biometric identification.
ESF rules and form restated
28 September 2026
Technical
Ministry of Finance Order No. 646 restated the invoice rules and form approved by Order No. 629, in force ten days after publication on 2 October 2026. The changes are mainly editorial: the rules now call the IS ESF the digital system of electronic invoices and align terminology with the Digital Code.
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Compliance Regime
CTC Model
Clearance
The IS ESF checks each signed invoice against the Tax Code and the issuing rules and assigns a unique registration number only when it finds no errors. An invoice counts as sent only once it has that number. Taxpayers flagged by risk management must also pass biometric identification. For taxpayers under automated control, an invoice receives a number only if the VAT shown does not exceed their VAT balance in the e-Tamga service, and an invoice without a number is treated as not issued.
Standards
Rules for issuing invoices (Ministry of Finance Order No. 629 of 28 October 2025), Electronic digital signature (EDS)
Record-keeping & Reporting
Archiving
At least five years and not less than the Article 65 limitation period under Article 206 of the 2025 Tax Code; the IS ESF stores registered invoices, including recalled, cancelled and rejected ones, for the same period under paragraph 32 of the rules approved by Order No. 629
Technical Formats
Electronic invoice (ESF) in the form set by Annex 2 to Ministry of Finance Order No. 629
Accompanying goods waybill (SNT)
Penalties
Failure to issue an electronic invoice
Late issue of an electronic invoice
Fictitious invoice
Exemptions
Sales with a receipt or electronic payment
Article 491(2) of the Tax Code waives the invoice where the buyer receives a cash register or special mobile application receipt, where individuals pay by electronic money or electronic payment means, for utilities and telecoms services paid through banks or the post, for rail and air passenger tickets, for free supplies to individuals and for certain financial operations. The waiver for receipts and electronic payments does not apply to sales to diplomatic missions and their staff listed in Article 131.
Paper invoices
Under Article 492(1) of the Tax Code , paper invoices are allowed where no public telecoms network is available, during technical errors confirmed on the authority's website, while ESF issuance is suspended and during an emergency. Invoices issued on paper during technical errors or a suspension must be entered in the IS ESF within 15 calendar days of the fix or the lifting of the suspension, and those issued during an emergency within 30 days of its end.
Latest Update
Technical Update
28 Sept 2026ESF rules and form restated by Order No. 646
Ministry of Finance Order No. 646 restated the invoice rules and form approved by Order No. 629, in force ten days after its official publication on 2 October 2026. The changes are mainly editorial, including renaming the IS ESF the digital system of electronic invoices.
Official Sources
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Frequently asked questions about e-Invoicing in Kazakhstan
Yes, e-Invoicing is mandatory in Kazakhstan for B2B (since 1 January 2019) and B2G (since 1 January 2019) transactions.
B2B e-Invoicing in Kazakhstan is mandatory since 1 January 2019. Under Articles 491 and 492 of the Tax Code of 18 July 2025 No. 214-VIII , VAT payers must issue an invoice for each sale, in electronic form in the IS ESF. Paper is allowed only where there is no public telecoms network, during confirmed system errors, while issuance is suspended under Article 88, or in an emergency. Paper invoices issued during errors, a suspension or an emergency must later be entered in the IS ESF. Article 208 extends the duty to listed non-VAT payers, including taxpayers on the simplified declaration regime, resellers of imported goods and sellers of goods recorded in the Virtual Warehouse module. No invoice is needed where the buyer receives a cash register receipt, although the buyer may request one within 15 calendar days.
B2G e-Invoicing in Kazakhstan is mandatory since 1 January 2019. Suppliers to state bodies issue ESF under the same Tax Code rules that apply to other sales, as VAT payers or as non-VAT payers listed in Article 208 of the Tax Code . Paragraph 578 of the Public Procurement Rules requires contract performance documents, including the invoice, to be drawn up in electronic form, and the model contracts require the supplier to issue an ESF once the customer approves the acceptance act. Electronic issuance has applied to all VAT payers since 1 January 2019.
Kazakhstan supports the following e-Invoice formats: Electronic invoice (ESF) in the form set by Annex 2 to Ministry of Finance Order No. 629, Accompanying goods waybill (SNT).
Kazakhstan uses the following e-Invoicing standards: Rules for issuing invoices (Ministry of Finance Order No. 629 of 28 October 2025), Electronic digital signature (EDS). Archiving requirement: At least five years and not less than the Article 65 limitation period under Article 206 of the 2025 Tax Code; the IS ESF stores registered invoices, including recalled, cancelled and rejected ones, for the same period under paragraph 32 of the rules approved by Order No. 629.
The IS ESF checks each signed invoice against the Tax Code and the issuing rules and assigns a unique registration number only when it finds no errors. An invoice counts as sent only once it has that number. Taxpayers flagged by risk management must also pass biometric identification. For taxpayers under automated control, an invoice receives a number only if the VAT shown does not exceed their VAT balance in the e-Tamga service, and an invoice without a number is treated as not issued.
Kazakhstan has penalties for e-Invoicing non-compliance. Failure to issue an electronic invoice: A warning for a first offence under Article 280-1(1) of the Code of Administrative Offences; Late issue of an electronic invoice: A warning for a first offence under Article 280-1(3) of the Code of Administrative Offences; Fictitious invoice: Issuing an invoice that includes VAT when the issuer is not VAT-registered or did not actually supply the goods or services is fined at 100%, 200% or 300% of the VAT shown, for small, medium and large businesses respectively, under Article 280 of the Code of Administrative Offences.
Exemptions from Kazakhstan e-Invoicing may apply to: Sales with a receipt or electronic payment, Paper invoices. Check specific criteria as exemptions vary by transaction type and business size.