Legislation
On Approval of the Rules for Issuing an E-invoice and its Form
Roman Yurtayev, EY Partner, Corporate Tax and Transfer Pricing
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.