Obligation to issue electronic invoices
E-invoice is an electronic invoice, a document certifying the actual shipment of goods or the provision of services and their cost.
In accordance with Article 412 of the Tax Code of the Republic of Kazakhstan, the obligation of taxpayers to issue an ESF applies to:
VAT payers;
commission agents and forwarders who are not registered for VAT;
taxpayers regardless of VAT registration, but selling goods included in the "List of exemptions" (the list of exemptions is available on the website of the State Tax Service);
selling imported goods;
a structural subdivision of the authorized body in the field of the state material reserve when it issues goods.
A direct indication that the ESF should be issued by the above taxpayers in electronic form is contained in paragraph 2 of Article 412 of the Tax Code of the Republic of Kazakhstan.
Regardless of whether it is a paper invoice or an electronic one, the terms of its issuance are provided for in Article 413 of the Tax Code of the Republic of Kazakhstan.
In the standard case, the period should not exceed 15 calendar days from the date of the turnover.
until the 20th of the next month, an invoice is issued for the sale of electricity, water, gas, utilities, communication services, passenger transportation services, luggage, etc.;
within 20 calendar days after the date of turnover, an ESF is issued for the export of goods;
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 quarter;
until the 20th of the month, after the month of turnover, an ESF is issued when the importer sells goods imported from the territory of the EAEU member states.
An additional ESF is issued in cases of adjustment of the turnover amount (Article 383 of the Tax Code) and non-compliance with the requirement for the transfer of property to financial leasing (Article 197 of the Tax Code). The period should not exceed 15 calendar days from the date of the turnover.
The corrected ESF is issued if it is necessary to make a change or addition to the previously issued ESF. In this case, the previously issued ESF is canceled.
If the NP sent the ESF late or issued invoices in paper form, when this is not permitted by Article 412 of the Tax Code of the Republic of Kazakhstan, this is considered a violation. For ignoring the requirements for issuing electronic invoices or statements with violations, taxpayers are liable under Article 280-1 of the Administrative Code of the Republic of Kazakhstan.
If the violation is committed for the first time, it entails a warning. But if the ESF is not discharged and the discharge with violation of the deadline is repeated, within 1 year after the warning is issued, the violator faces a fine.
The amount of the fine for not issuing an ESF, according to paragraph 2 of Article 280-1 of the Administrative Code of the Republic of Kazakhstan is: 40 MCI - for small businesses, 100 MCI for medium-sized businesses, 150 MCI for large businesses.
The amount of the fine for violation of the term of discharge of the ESF, according to paragraph 4 of Article 280-1 of the Administrative Code of the Republic of Kazakhstan, is 20 MCI for small businesses, 50 MCI for medium-sized businesses and 100 MCI for large businesses, respectively.
According to Article 412 of the Tax Code of the Republic of Kazakhstan, there are only two cases when the issuance of invoices is allowed on paper, namely:
If there is no Internet in the taxpayer's location area. By the way, you can find such areas on the official website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan;
If technical errors have occurred with the ESF Information System, also confirmed by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
The list of districts in which there are no telecommunications networks is updated on the official website of the State Revenue Committee.