Who is obliged to issue an ESF?
(paragraph 1 of Article 412 of the Tax Code)
- VAT payers (subparagraph 1) of paragraph 1 of Article 367 of the Tax Code);
- taxpayers in the sale of goods included in the List of exemptions;
- a commission agent who is not a VAT payer (in cases established by Article 416 of the Tax Code);
- a freight forwarder who is not a VAT payer (in cases established by Article 415 of the Tax Code);
- taxpayers when selling imported goods (regardless of whether he is an importer);
- structural subdivision of the authorized body in the field of the state material reserve.
From April 1, 2021, they are also required to issue an ESF: (paragraph 1 of Article 412 of the Tax Code)
- taxpayers who are not VAT payers when selling goods that have entered the "Virtual Warehouse" module;
- taxpayers - for international cargo transportation services;
- taxpayers who are not VAT payers for civil transactions, the value of which exceeds 1000 times the size of the MCI:
- resident legal entities;
- non-residents operating in the Republic of Kazakhstan through a branch, representative office;
- individual entrepreneurs;
- persons engaged in private practice (private notary, private bailiff, lawyer, professional mediator).
Terms of issuing invoices: (Article 413 of the Tax Code)
- no later than the 20th day of the month following the month on which the date of the turnover for the sale of goods and services specified in subparagraph 1) of paragraph 1 of Article 413 of the Tax Code falls;
- no later than 20 calendar days after the date of the turnover on sale - in case of export of goods with placement under the customs procedure of export;
- no later than the 20th day of the month following the quarter when transferring property to financial leasing in part of the accrued amount of remuneration - according to the results of the calendar quarter;
- no later than the 20th day of the month following the month on which the date of the sale turnover falls - when selling goods on the basis of documents of title confirming the provision of identified goods at the disposal of the buyer;
- not earlier than the date of the turnover on sale and not later than 15 calendar days after such date - in other cases;
- the corrected invoice is issued if it is necessary to make changes and additions to the previously issued invoice;
- Article 420 of the Tax Code establishes the terms for issuing an additional invoice.
"Indirect Tax Administration Department"