The exemption from e- invoicing

To simplify the performance of obligations to issue electronic invoices (e-invoices), the Republic of Kazakhstan is carrying out a pilot project, according to which, from January 1 to December 31, 2021, exemption from issuing e-invoices is provided for certain categories of taxpayers, including sellers who sell goods to individuals for personal use.

The procedure for implementation of the pilot project is established by the Order of the Minister of Finance of the Republic of Kazakhstan No. 588 dated June 18, 2021.

According to the Rules of the pilot project from January 1 to December 31, 2021, taxpayers when selling goods from the List of exemptions, imported goods and non-payers of VAT on goods received in the «Virtual Warehouse» module of the IS EI have the right not to issue EI when selling the goods to:

1) individuals who use the purchased goods for personal, family, home or other use not related to entrepreneurial activity (final consumption);

2) to individuals and legal entities by taxpayers who are subjects of micro-entrepreneurship in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, and who are not VAT payers.

Since 2022, in accordance with the amendments to the Tax Code, the above-stated taxpayers do not issue an EI when selling to:

1) individuals who use the purchased goods for personal, family, home or other use not related to entrepreneurial activity (final consumption);

2) individuals or legal entities that are subjects of micro-entrepreneurship in accordance with the Entrepreneurial Code of the Republic of Kazakhstan.

Thus, from 2022, the requirements for e-invoicing by taxpayers selling goods from the List of exemptions, imported goods and non-payers of VAT on goods received in the module «Virtual warehouse» of the IS EI when selling goods by retail to the end consumer (retail sellers), as well as individuals or legal entities that are subjects of microenterprise, subject to the provision of electronic receiptsthe for buyers.

For 2021, similar rules on the removing the requirement to issue EIs are provided for within the framework of the Pilot Project.

 

Office of Advocacy  of SRD for EKR