According to the amendments and additions to the Code of the Republic of Kazakhstan "on taxes and other mandatory payments to the budget "(Tax code), the list of taxpayers required to issue ESF has been expanded. These additions were made to article 412 of the Tax code.
The list of taxpayers who are required to issue electronic invoices is supplemented by the following categories:
- taxpayers who are not VAT payers, in case of sale of goods that were received in the module "Virtual warehouse" And ESF to such taxpayers;
- resident legal entities (with the exception of state institutions and state organizations of secondary education), non-residents operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice who are not registered as a VAT payer, under a civil transaction whose value exceeds 1,000 times the MCI;
- taxpayers for the services of international transportation of goods.
The amendments will come into force on April 1, 2021.