Since 2019, in accordance with the provisions of Article 412 of the Tax Code, the following categories of taxpayers are required to issue an electronic invoice (EI):
-VAT taxpayers;
- carrying out the sale of goods included in the List of exemptions (according to regulatory acts adopted for the implementation of international treaties);
- commission agents, not VAT payers, in cases established by Article 416 of the Tax Code;
- commission agents, not VAT payers, in cases established by Article 415 of the Tax Code;
- taxpayers selling imported goods.
At the same time, in the case of retail sale of imported goods in cash with the submission of a CR receipt to the buyer or when using equipment (device) intended for making payments using payment cards, an EI statement is not required, with the exception of goods from the List of exemptions.
It is necessary to take into account cases when the above-mentioned categories of taxpayers are entitled to issue an invoice on paper.
- in the absence of a public telecommunications network at the taxpayer's location within the borders of administrative-territorial units of the Republic of Kazakhstan. This information is posted on the Internet resource of the authorized body.
- in case of technical errors in the EI information system, confirmed by the authorized body. After the elimination of technical errors, the invoice issued on paper is subject to registration in the EI information system within fifteen calendar days from the date of elimination of technical errors.
An electronic invoice statement provides the taxpayer with the following advantages::
* ability to issue an EI in a foreign currency;
* ability to delegate the rights to issue invoices to your employees;
* the possibility of not submitting registers when submitting VAT tax reports;
* automatic formation of an invoice for payment in the EI IS in "Treasury-Client" IS if the recipient of goods, works, and services is a state institution, that ensures transparency of the movement of electronic financial documents for payment;
* the possibility of excluding errors, since the EI IS checks the format and logic control;
* reduced check-out time and costs (operator labor, paper, printer, packaging, postage stamps, delivery, etc.).
The EI statement is made in the electronic invoice information system( EI IS), for which it is necessary to register in the EI IS and become a member of the EI IS.
To work in the system, the keys of the National Certification Center (NCC) are used, which can be obtained from Public Service Centers (PSC).
The EI is issued not earlier than the date of shipment of goods, performance of services and not later than fifteen calendar days after such date, with the exception of services for the sale of electric and (or) thermal energy, water, gas, and utilities, for which EI is issued not later than the 20th day of the month following the month of providing the service.
The EI statement is made in the EI IS in accordance with the EI Document Flow Rules approved by the Order of the Ministry of Finance of the Republic of Kazakhstan dated 22 April 2019. No. 370, entered into force on 1 January 2019.
The EI is certified by an electronic digital signature (EDS) of a legal entity (a structural subdivision of a legal entity), an individual entrepreneur, or a person engaged in private practice or an authorized person.
EI issued and registered in the EI IS, including revoked, canceled and rejected, are stored in the EI IS of the state body within the terms established by the Law of the Republic of Kazakhstan dated 24.11.2015 "On Informatization".
The taxpayer can get all the regulatory and reference information on working in the IS EI on the official website of the SRD of the Ministry of Finance of the Republic of Kazakhstan (kgd.gov.kz).