Publication on the topic of ESF.
An invoice statement, with the exception of the cases provided for in subparagraphs 2), 5) and 7) of part one of paragraph 1 of this article, is not required in the following cases::
1) sales of goods, works, services, payments for which are carried out:
in cash with the presentation to the buyer of the receipt of the cash register and (or) through payment terminals for services;
with the use of equipment (device) intended for making payments using payment cards;
2) sale of goods, works, services to individuals, settlements for which are carried out by electronic money or using electronic payment means;
3) making payments through second-tier banks, mail operator for utilities provided to an individual, communication services;
4) registration of passenger transportation by rail or air transport with a paper travel ticket, an electronic ticket or an electronic travel document;
5) gratuitous transfer of goods, gratuitous performance of works, provision of services to an individual who is not an individual entrepreneur or a person engaged in private practice;
6) provision of services provided for in Article 397 of this Code;
The paragraph was supplemented by subparagraph 7 in accordance with the Law of the Republic of Kazakhstan dated 02.04.19 No. 241-VI (effective from January 1, 2019).
7) provision of services for the activities of the casino, slot machine hall, betting shop and bookmaker.
The provisions of subparagraphs 1) and 2) of Part one of this paragraph shall not apply in the case of the sale of goods, works, services to persons specified in paragraph 1 of Article 436 of this Code.
In the cases provided for in subparagraphs 2), 5) and 7) of part one of paragraph 1 of this article, an invoice statement is not required for the implementation of:
1) individuals who use the purchased goods for personal, family, home or other use not related to entrepreneurial activity (final consumption);
2) individuals or legal entities that are subjects of micro-entrepreneurship in accordance with the Entrepreneurial Code of the Republic of Kazakhstan.
In the cases provided for in subparagraphs 1) and 2) of part one, part three of paragraph 13 of this article, the recipient of goods, works, services has the right to apply to the supplier of these goods, works, services with a request to issue an invoice, and the supplier is obliged to fulfill such a requirement taking into account the provisions of this article, including in part indications in the information about the recipient of goods, works, services of the details of the legal entity through whose proxy the purchase of goods, works, services is carried out, or an individual entrepreneur purchasing goods, works, services. At the same time, in the cases provided for in subparagraphs 3) and 4) of paragraph 13 of this article, an invoice statement is made at the place of sale of goods, works, services.
In the case provided for in subparagraph 4) in the first part of paragraph 13 of this article, the recipient of services has the right to request to issue a document confirming the fact of travel of an individual, or an invoice to the supplier of such services, and the supplier is obliged to fulfill such a requirement, taking into account the provisions of this article, including in terms of specifying the details of an individual in the information about the recipient of works, services, to whom the transportation service has been rendered.
In case of purchase of goods, works, services from the taxpayer specified in subparagraph 8) of the first part of paragraph 1 of this Article, the recipient of goods, works, services has the right, within the period established by paragraph 2 of Article 413 of this Code, to apply to the supplier of these goods, works, services with a request to issue an invoice, and the supplier is obliged to fulfill such a requirement.
"Indirect Tax Administration Department"