Starting March 13, 2025, amendments to the Code of Administrative Offences (CAO) came into effect in Kazakhstan. These changes directly affect accountants, outsourcing providers, entrepreneurs, and anyone who uses an electronic digital signature (EDS) in their work.
Previously, liability was imposed only for the unlawful transfer of an EDS (according to paragraph 5 of Article 640 of the CAO). The article has now been supplemented with a new paragraph 6, which introduces the following fines for using another person’s EDS:
- Individuals – 50 MCI (196,600 KZT in 2025);
- Officials, small businesses, non-profit organizations – 100 MCI (393,200 KZT);
- Medium-sized businesses – 150 MCI (589,800 KZT);
- Large businesses – 200 MCI (786,400 KZT).
In accounting practice, the manager’s EDS is often used for submitting tax reports, signing electronic invoices, filing applications via the e-otinish portal, and handling registration, HR, and other state-related documentation.
Now, companies and entrepreneurs must review their internal processes to avoid fines.
How to minimize risks?
The Ministry of Digital Development, Innovation and Aerospace Industry of Kazakhstan suggests several legal options for working with EDS:
- Issuing a power of attorney
- A company’s director may officially delegate signing authority to an employee or outsourcing provider.
- Individuals and sole proprietors may notarize a power of attorney for an accountant or other authorized person. Each party must use their own EDS.
- Personal use of EDS
- Company directors are advised to sign documents personally to ensure compliance and personal accountability.
Adapting to these new requirements is essential for businesses to avoid sanctions and remain compliant.
Source: uchet.kz
