New control over ESF discharge introduced in Kazakhstan

From January 1, 2026, automated and comparative control of electronic invoices will be launched.

Automated control (e-Tamka)
• ESF can be issued only if there are confirmed expenses.
• The VAT balance is considered automatically by the e-Tamka service in real time.
• Replenishment - through the treasury account of the KGD, without advance tax.
• Unused money can be returned upon application.
• Controls apply only to risk taxpayers.
• Term - 12 months, early removal can be after 6 months, subject to the conditions.

Comparative control
• Conducted to identify bogus deliveries.
• Applies only to a small group of taxpayers with signs of fictitious ESFs.
• 10 working days notice:
• → consent to withdraw ESF
• Disagreement → explain
• Untimely response → ESF statement blocking and restriction of banking operations

The new Tax Code is aimed at transparency, shadow control and simplification of administration.