An electronic invoice (ESF) certifies the actual shipment of goods or the provision of services and their cost.
If the sole proprietor is a VAT payer, then the ESF is issued without fail.
If the sole proprietor is not a VAT payer, then the ESF must be issued in cases defined by the Tax Code of the Republic of Kazakhstan (Article 412).
Taxpayers should belong to the following categories:
1) commission agents (intermediaries);
2) freight forwarders (organizers of cargo delivery);
3) sellers of imported goods;
4) sell the goods of the "Virtual warehouse".
Note. The section "Virtual Warehouse" (VS) is located on the portal of the IS ESF (Electronic Invoice Information System).
Order No. 384 of April 23, 2019 contains a list of goods for the Armed Forces, in which 559 items, this list is constantly updated. The most relevant: cars, refrigerators, projectors, vacuum cleaners, raw sugar, medicine, gold, ores. If an individual entrepreneur sells, for example, vacuum cleaners, then he is obliged to keep records of such goods in a "Virtual warehouse";
5) have made a civil transaction over 1000 times the size of the MCI.
Please note that for transactions over 1000 MCI it is not required to issue an invoice if the buyer:
IP based on a patent;
Sole proprietor on "simplified";
applies the SNR for peasant or farm farms.
Find out if your customer does not belong to these categories. In this case, you have the right not to issue an ESF;
6) are engaged in international cargo transportation.
"Indirect Tax Administration Department"