Electronic Invoices (E-Invoices)

To provide clarification on certain provisions of the tax legislation of the Republic of Kazakhstan, answers have been prepared for the most frequently asked questions regarding the issuance of Electronic Invoices (E-Invoices), specific requirements for taxpayers applying special tax regimes, the purchase of services from non-residents, the sale of goods and services to individuals, and the grounds for suspension of the right to issue E-Invoices. This material is intended for informational and explanatory purposes and aims to assist taxpayers in correctly applying tax legislation requirements in practice.