On Amendments Related to Electronic Invoices

On Amendments Related to Electronic Invoices

       Within the framework of the Tax Code of the Republic of Kazakhstan, the following key amendments related to electronic invoices shall enter into force as of 1 January 2026:

  1. Mandatory confirmation by the recipient of amended, additional, and cancelled electronic invoices (EI):

       Amended, additional, and cancelled electronic invoices are subject to mandatory confirmation by the recipient - a VAT payer - in the Electronic Invoice Information System (EI IS). An amended or additional EI shall be deemed issued, and a cancelled EI shall be deemed cancelled, only upon confirmation by the recipient of such electronic invoices.

       For recipients who are not VAT payers, automatic confirmation is provided upon expiration of the prescribed period in the absence of any response.

  1. Expansion of the range of entities obliged to issue electronic invoices, including:

      VAT payers:

      In accordance with the provisions of the Tax Code of the Republic of Kazakhstan, when acquiring works and services from a non-resident, if the place of supply is recognized as the territory of the Republic of Kazakhstan, the taxpayer is obliged to issue an electronic invoice on behalf of the non-resident.

      Non-VAT payers:

      a taxpayer applying a special tax regime based on a simplified declaration;

      a taxpayer - in respect of medical services, the sale of medicines, medical devices, components of medical devices, as well as technical assistive (compensatory) devices, in accordance with the legislation of the Republic of Kazakhstan on social protection;

    a law office - in respect of legal assistance rendered by an advocate who established a law office independently or jointly with other advocates, under contracts concluded by such law office.

     At the same time, it is noted that the Tax Code of the Republic of Kazakhstan has abolished the requirement to issue an electronic invoice for a civil law transaction whose value exceeds 1,000 times the monthly calculation index (MCI).

  1. Biometric identification:

     – upon registration of a participant in the EI IS;

     – upon certification of an electronic invoice - in cases where a taxpayer risk is identified based on the risk management system in accordance with Article 93 of the Tax Code of the Republic of Kazakhstan.

       The total number of biometric identifications is limited to three (3) successful confirmations, after which the taxpayer is granted the ability to further issue electronic invoices without undergoing biometric identification.

  1. Indication of a goods code in accordance with the National Catalogue in cases provided for by the Law of the Republic of Kazakhstan «On Regulation of Trading Activities».
  2. Attribution of the VAT amount to offset:

      Where the VAT amount is recognized as eligible for offset, a corresponding mark is made in the EI IS prior to the submission of the VAT declaration, indicating the tax period to which the date of receipt of goods, works, or services relates.

  1. Separate indication of remuneration amounts by commission agents and freight forwarders:

        When issuing an invoice by a commission agent under a contract meeting the conditions of a commission agreement, as well as under a freight forwarding agreement, the remuneration amount shall be indicated as a separate line item in the invoice.

  1. In Section B «Supplier Details», Field 9 «Date of VAT Registration» has been added.