As of 1 January 2026, amendments to the procedure for issuing and using electronic invoices (e-invoices) came into force under the Tax Code of the Republic of Kazakhstan. The new rules affect both VAT payers and certain non-VAT payers and introduce additional requirements for working with the E-Invoice Information System (IS E-Invoice).
MANDATORY CONFIRMATION OF CERTAIN TYPES OF E-INVOICES
Corrected, additional, and cancelled electronic invoices are subject to mandatory confirmation by the recipient — a VAT payer — in the IS E-Invoice.
- corrected and additional e-invoices are considered issued only after confirmation by the recipient;
- a cancelled e-invoice is deemed cancelled only upon confirmation.
For recipients who are not VAT payers, automatic confirmation is provided after the expiration of the установленный period if no response is submitted in the IS E-Invoice.
EXPANDED LIST OF PERSONS OBLIGED TO ISSUE E-INVOICES
From 2026, the list of entities required to issue e-invoices has been expanded.
VAT payers
When purchasing works or services from a non-resident, if the place of supply is recognized as the territory of the Republic of Kazakhstan, the taxpayer is required to issue an e-invoice on behalf of such non-resident.
Non-VAT payers
The obligation to issue e-invoices also applies to:
- taxpayers applying a special tax regime based on a simplified declaration;
- taxpayers providing medical services, as well as selling medicines, medical devices, components of medical devices, and technical auxiliary (compensatory) equipment in accordance with the legislation of the Republic of Kazakhstan on social protection;
- law firms — in respect of legal services provided by advocates who established such a firm independently or jointly with other advocates, under contracts concluded by the law firm.
At the same time, the requirement to issue e-invoices for civil law transactions exceeding 1,000 MCI (in 2026 — KZT 4,325,000) has been abolished.
BIOMETRIC IDENTIFICATION IN THE IS E-INVOICE
Biometric identification is required:
- when registering a participant in the IS E-Invoice;
- when validating an e-invoice — in cases where tax risks are identified under the risk management system in accordance with Article 93 of the Tax Code.
The number of biometric identifications is limited to three successful confirmations. After that, the taxpayer may issue e-invoices without repeated biometric identification.
PRODUCT CODE ACCORDING TO THE NATIONAL CATALOGUE
In cases provided for by the Law of the Republic of Kazakhstan “On Regulation of Trading Activities,” the product code must be indicated in the e-invoice in accordance with the National Product Catalogue.
RECOGNITION OF VAT CREDITABLE AMOUNTS
If a VAT amount is recognized as creditable, a corresponding mark is made in the IS E-Invoice before submitting the VAT return, indicating the tax period to which the date of receipt of goods, works, or services relates.
SEPARATE DISCLOSURE OF REMUNERATION FOR COMMISSION AGENTS AND FORWARDERS
When issuing an e-invoice under commission agreements or transport forwarding agreements, the amount of remuneration of the commission agent or forwarder must be shown as a separate line in the invoice.
NEW FIELD IN SUPPLIER DETAILS
A new field — “Date of VAT Registration” — has been added to Section B “Supplier Details.”
Source: Uchet.kz
