Who is exempt from issuing an ESF?

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan told which business entities are exempt from issuing electronic invoices. The innovations have been in effect since 2021. “To simplify the fulfillment of obligations for issuing electronic invoices (EIs), the State Revenue Committee of the Ministry of Finance launched a Pilot project, according to which, from January 1 to December 31, 2021, an exemption from issuing EIs for certain categories of taxpayers is provided,” the KGD said. The procedure for conducting a pilot project is established by order of the Minister of Finance of the Republic of Kazakhstan No. 588 dated June 18, 2021. Exempt from the obligation to issue an ESF: 1) business entities in civil transactions worth over 1000 MCI (2.9 million tenge); 2) business entities when selling goods to individuals for the purpose of final consumption; 3) subjects of micro-business that do not pay VAT when selling goods to individuals and legal entities. It should be noted that in case of a requirement to issue an invoice by the recipient of goods, works, services, the supplier is obliged to fulfill such a requirement. The participants in the pilot project will be considered taxpayers who meet one of the above conditions.