From April 1, 2021, they are also required to issue an SF: (paragraph 1 of Article 412 of the Tax Code)

- taxpayers who are not VAT payers when selling goods that have been received in the "Virtual Warehouse"module;

- taxpayers-for international cargo transportation services;

- taxpayers who are not VAT payers for civil transactions, the value of which exceeds 1000 times the size of the MCI:

- resident legal entities;

- non-residents operating in the Republic of Kazakhstan through a branch, representative office;

- individual entrepreneurs;

- persons engaged in private practice (private notary, private bailiff, lawyer, professional mediator).