Kazakhstan e-Invoicing News and Updates
Every Kazakhstan e-invoicing change recorded here: 4 updates, newest first, each cited to its official source. Last change logged 28 September 2026.
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September 2026
Kazakhstan
Technical Update
ESF 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.
October 2025
Kazakhstan
Technical Update
New rules and form for electronic invoices
Ministry of Finance Order No. 629 approved new rules for issuing invoices and a new invoice form, effective 1 January 2026 and replacing Order No. 370 of 2019. The rules include biometric confirmation for flagged taxpayers and buyer confirmation of corrected, additional and recalled ESF.
Kazakhstan
Technical Update
B2B
e-Tamga automated control rules approved
Ministry of Finance Order No. 611 set the rules for automated control of ESF issuance through the e-Tamga service from 1 January 2026. Covered taxpayers receive an ESF registration number only if the VAT on the invoice is within their VAT balance.
July 2025
Kazakhstan
Timeline Update
New Tax Code adopted with ESF rules from 2026
Kazakhstan adopted a new Tax Code (No. 214-VIII), in force from 1 January 2026. It keeps mandatory electronic invoices in the IS ESF and the 15-day issuance deadline, introduces automated control of ESF issuance and drops the ESF duty for non-VAT payers on deals above 1,000 MCI.
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