The main changes to value added tax, effective January 1, 2026.

Suspending electronic invoice issuance

According to the Article 88 introduces a procedure for the suspension of electronic invoice issuance, carried out by the tax authority within one business day following a specific non-compliance event:

1) failure to execute or the decision of the tax authority to recognize a notification confirming the actual completion of turnover in the sale of goods, performance of works and provision of services as unfulfilled;

2) failure to comply with the location notification of the taxpayer (tax agent);

3) expiration of VAT tax reports during the previous six months;

4) suspension of the submission of tax reports on such tax until the date of resumption of the submission of such tax reports by the VAT payer;

5) entry into force of a judicial act that invalidates registration of an individual entrepreneur or a legal entity;

6) entry into force of a judicial act that invalidates re-registration of a legal entity;

7) entry into force of a judicial act that recognizes the first head of a legal entity or an individual entrepreneur as legally incompetent or with limited legal capacity;

8) entry into force of a judicial act recognizing an individual who is the first head of a legal entity or an individual entrepreneur as missing;

9)  information from the registry of death numbers or recognition of the first head of a legal entity or an individual entrepreneur who has died;

10) entry into force of a judicial act by which the first head or sole founder (participant) of a legal entity or an individual entrepreneur is found guilty of committing a criminal offense in relation to the activities of this legal entity or individual entrepreneur according to the Articles 216, 238 or 245 of the Criminal Code of the Republic of Kazakhstan;

11) issuance a search warrant for an individual who is the first head of a legal entity or an individual entrepreneur;

12)  information that the purpose of the stay is not related to employment in the Republic of Kazakhstan, or expiration of stay of a foreign individual or a stateless person who is the first head or sole founder (participant) of a legal entity or an individual entrepreneur in the territory of the Republic of Kazakhstan;

13) inclusion of an individual entrepreneur in the register of inactive taxpayers;

14) inclusion in the register of inactive taxpayers of a taxpayer whose first head or sole founder (participant) is the first head or sole founder (participant) of a legal entity paying value added tax;

15) failure to comply with the notification of alleged discrepancies based on the results of cameral control by the taxpayer.

The suspension of electronic invoice issuance is cancelled by the tax authority within one working day after the reasons for the suspension are resolved.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1063721?lang=kk