The list of taxpayers issuing Digital Invoicing has been expanded

State Revenue Department in Turkestan Region recalls that, according to the amendments made from April 1, 2021, in accordance with

  Subparagraph 8)

  Paragraph 1

State Revenue Department in Turkestan Region recalls that, according to the amendments made from April 1, 2021, in accordance with Subparagraph 8, Paragraph 1, Article 412 of the Tax Code, resident legal entities, non-residents operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneur, individuals engaged in private practice, not registered as a VAT payer, issue an digital invoicing under a civil law transaction, the cost of which exceeds 1000 times the MCI (in 2021, 1000 MCI - 2,917,000 tenge).    

Department of State Revenues in Turkestan Region recalls that, according to the amendments made from April 1, 2021, in accordance with subparagraph 8) of paragraph 1 of Article 412 of the Tax Code, resident legal entities, non-residents operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneur, persons engaged in private practice, not registered as a VAT payer, issue an EIF under a civil law transaction, the cost of which exceeds 1000 times the MCI (in 2021, 1000 MCI - 2,917,000 tenge).

ESF is issued in the implementation of civil transactions between business entities.

Digital Invoicing is not issued if the buyer applies a Special Tax Regimes (STR) based on a patent, a simplified declaration, for peasants or farms.