An electronic invoice is an electronic document issued through the Electronic Invoice Information System (EIS) and meets the requirements of tax legislation.
The electronic invoice is issued according to the form approved by the authorized body and is certified by an electronic digital signature (EDS) of the authorized person of the supplier. The original (original) of the ESF is an electronic document contained in the ESF IP system. At the same time, the ESF can have copies on paper or in electronic form.
The obligation to issue an electronic invoice
When making a turnover on the sale of goods, works, services, they are obliged to issue an EI when making a turnover on the sale of goods, works, services in accordance with paragraph 1 of Article 412 of the Tax Code:
1) payers of value added tax;
2) taxpayers in cases provided for by regulatory legal acts of the Republic of Kazakhstan adopted for the implementation of international treaties ratified by the Republic of Kazakhstan (goods included in the List);
3) a commission agent who is not a VAT payer, in the cases established by Article 416 of the Tax Code;
4) a freight forwarder who is not a VAT payer, in the cases established by Article 415 of the Tax Code;
5) taxpayers in case of sale of imported goods
The invoice is issued in electronic form, except for the following cases when the taxpayer has the right to issue an invoice on paper:
1) the absence of a public telecommunications network at the taxpayer's location within the borders of administrative-territorial units of the Republic of Kazakhstan.
Information about administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunications networks, is posted on the Internet resource of the authorized body;
2) the occurrence of technical errors in the information system of electronic invoices, confirmed by the authorized body.
After the elimination of technical errors, the invoice issued on paper is subject to registration in the electronic invoice information system within fifteen calendar days from the date of elimination of technical errors.
The deadline for issuing an electronic invoice
The terms of issuing the ESF are established by Article 413 of the Tax Code of the Republic of Kazakhstan.
When selling electricity, heat, water, gas, utilities, communication services, etc., the EI is issued until the 20th day of the month following the reporting one;
In the case of export of goods placed under the customs procedure of export, the invoice is issued no later than 20 calendar days after the date of the turnover for sale;
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;
When selling goods on the basis of documents of title confirming the provision of identified goods at the disposal of the buyer-no later than the 20th day of the month following the month in which such goods account for the date of the turnover on sale.
In other cases - not earlier than the date of the turnover on sale and not later than 15 calendar days after such date.
In case of a technical error when issuing an EI, it is necessary to contact the technical support service by sending an official request to the address ESFSD@mgd.kz.