Since 2019, in accordance with the provisions of Article 412 of the Tax Code, the following categories of taxpayers are required to issue an e - invoice (EI):
- VAT payers;
- sell goods included in the List of exemptions (according to regulations adopted for the implementation of international treaties);
- commission agents- not VAT payers, in cases established by Article 416 of the Tax Code;
- forwarding agents- not VAT payers, in cases established by Article 415 of the Tax Code;
- taxpayers engaged in the sale of the imported goods.
At the same time, in the case of retail sale of imported goods for cash with the provision of a receipt to the buyer of the cash register or when using equipment (device) intended for making payments using payment cards, an EI statement is not required, except goods from the List of exceptions.
It is necessary to take into account cases when the above-mentioned categories of taxpayers are entitled to issue an invoice in paper format.
- 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 in paper format is subject to registration in the EI information system within fifteen calendar days from the date of elimination of technical errors.
E- invoicing provides the taxpayer with the following benefits:
reduction in the time for invoicing and costs (labor input, paper, printer, packaging, postage stamps, delivery, etc.).
E - invoicing is generated in the electronic invoice information system (EI IS), this requires 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 (NCA) are used, which can be obtained from Public Service Centers (PSC).
The EI is issued no earlier than the shipment date of goods, providing services and no 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 the EI is issued no later than the 20th day of the month, following the month of providing a service. Выписка ЭСФ производится в ИС ЭСФ согласно Правилам документооборота ЭСФ, утвержденным Приказом МФ РК от 22.04.2019 г. № 370, которые введены в действие с 01.01.2019 г.
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".
All normative-reference information on work in EI IS, is available on the official website of the Committee of MF RK (kgd.gov.kz).
Chief Cpesialist of OAIT Т. Gutova