In order to facilitate the fulfillment of obligations to issue an electronic invoice (ESF) The State Revenue Committee of the Ministry of Finance has launched a pilot project. In accordance with it, from January 1 to December 31, 2021, an exemption from issuing an ESF is provided for certain categories of taxpayers.
The procedure for implementing the pilot project is established by Order No. 588 of the Minister of Finance of the Republic of Kazakhstan dated June 18, 2021.
From the obligation to issue an ESF:
1) business entities under a civil transaction worth more than 1000 times the size of the MCI (2.9 million tenge);
2) business entities when selling the purchased goods to individuals used as the final consumer;
3) microenterprise entities that are not VAT payers when selling goods to individuals and legal entities.
It should be borne in mind that in the case when the recipient of goods, works, services requires to issue an invoice, the supplier is obliged to fulfill such a requirement.
Taxpayers who meet one of the above requirements are recognized as participants of the pilot project.
Head of the Department M. Beisenov