On approval of the Rules for issuing an e-invoice and its form

As of 1 January 2026, Order No. 629 (“Order”) of the Minister of Finance of the Republic of Kazakhstan (“RK”) entered into force, approving the Rules for issuing an e-invoice and its form.

The text of the Order has been published in the legal information system of normative legal acts of the RK “Adilet”.

Rules for issuing an e-invoice (“Rules”)

The Rules were developed in accordance with Art. 207 Para. 2 of the Tax Code of the RK dated 18 July 2025 (“Tax Code”) and establish the procedure for issuing an e-invoice (“ESF”) by taxpayers.

An ESF issued in compliance with the requirements specified in Section 10 of the Tax Code and the Rules, and registered in the ESF Information System (“IS ESF”), serves as the basis for offset for value added tax (“VAT”) purposes.

Key Amendments and Additions:

1) Registration of IS ESF participants for each status (an individual, an individual entrepreneur or a person engaged in private practice, or a legal entity) is carried out by way of biometric identification and after signing by the participant’s an electronic digital signature of a separate Agreement on the usage of the IS ESF.

2) A new confirmation operation has been added to the IS ESF, whereby the recipient of goods, works, services confirms the supplier’s action to issue a corrected or additional ESF, or to revoke a previously issued ESF.

3) Confirmation or rejection of a corrected or additional ESF, or revocation of an ESF, is performed by the recipient of goods, works, services:

• who is a VAT payer;
• who is not a VAT payer.

The recipient of goods, works, services has the right, within 10 calendar days from the date of receiving a corrected, additional ESF or revocation, to reject the issuance or revocation of such an ESF. If the rejection is not made within 10 calendar days, the ESF is considered confirmed by the recipient of goods, works, services. The recipient has the right to request the supplier of goods, works, services to revoke the corrected or additional ESF, or to restore the previously issued ESF.

4) The Rules have been supplemented with new statuses for corrected, additional, and / or revoked ESF for the purpose of confirming receipt of such ESF:

• “Pending recipient confirmation” – an interim status for a corrected or additional ESF awaiting confirmation / rejection by the recipient of goods, works, services;
• “Pending recipient revocation confirmation” – an interim status for an ESF awaiting confirmation / rejection of revocation by the recipient of goods, works, services.

5) Additional new statuses introduced in general procedure:

• “Pending biometric identification” – ESF awaiting biometric identification by an individual issuing an ESF in accordance with the requirements established by the Rules;
• “Biometric identification not completed on time” – ESF with not completed biometric identification by an individual issuing an ESF within the prescribed period in accordance with the Rules;
• “Deleted due to failure of biometric identification” – ESF deleted from the IS ESF due to non-completion of biometric identification by an individual issuing an ESF as required by the Rules;
• “Cancelled during VAT offset and deductions” – when an issued ESF is cancelled due to invalid registration / re-registration of a legal entity and / or individual entrepreneur for the transaction for which the ESF was issued, based on a court decision that has entered into legal force, except for transactions where the court established actual receipt of goods, works, services from such taxpayer;
• “Rejected” (previous status was also “rejected”, in Russian language the change is only grammatical) – when a corrected or additional, or revoked ESF is rejected by the recipient of goods, works, services.

ESF Form and Instructions for completing the ESF form (“Instructions”)

When issuing an ESF for works or services acquired from a non-resident in accordance with paragraph 2 of Article 454 of the Tax Code, where the place of supply is recognized as the RK, the supplier details section must indicate the details of the non-resident not registered with the state revenue authorities. Accordingly, a new supplier category K “Non-resident” has been added for issuing ESF in such cases. When selecting category K “Non-resident” in line 10, it is allowed not to indicate the individual or business identification number of the supplier of goods, works, services in line 6 “IIN/BIN”.

In the case of the sale of goods subject to labeling in accordance with the Law of the RK “On regulation of trade activities”, the product code must be indicated in column 21 “Product code” in accordance with the National Product Catalog.

We hope you find this information useful.

We will be glad to meet with you to discuss any additional issues, as well as the most relevant updates in Kazakhstan’s tax legislation and their impact on your business.