For stores" At home " that are not VAT payers, an EXTRACT of ELECTRONIC INVOICES (ESF) is NOT REQUIRED when selling goods at retail to individuals.
At the same time, when retailing goods, it is necessary to use a cash register machine with the function of online data transmission with the issuance of a receipt to the buyer.
If it is necessary to issue an ESF, the taxpayer can issue them on the ESF IS website and in the mobile application (available in the PLAY MARKET). Work in the ESF IS and the mobile application is carried out free of charge using the EDS of the National Certification Center (you can get it from the PSC).
To work in the IS ESF, use the instructions posted on the Internet resource of the SRC of the Ministry of Finance of the Republic of Kazakhstan in the section "ESF", which describes step-by-step work with the functionality:
1) user registration instructions - https://kgd.gov.kz/ru/content/informacionnye-materialy-po-sisteme-1;
2) information about working in the mobile application - https://kgd.gov.kz/ru/content/mobilnoe-prilozhenie-1.