The Department of State Revenue for the Mangystau region informs that from January 1, 2026, a new electronic invoice statement control mechanism (ESF) will be introduced in Kazakhstan.

Automated control of the discharge of the ESF

Automated control of the ECF statement based on the balance calculated by the e-Tamga service. It will allow you to issue an ESF only if there are confirmed expenses within the available balance.

Automated control provides for the possibility of issuing an ESF only if there are confirmed legal expenses, that is, within the available VAT balance.

The balance is calculated by the e-Tamga service in real time and replenished by transferring money to the treasury account of the State Revenue Committee, without charging an advance tax. Suppliers can additionally replenish the balance at the buyer's expense, and unused funds are refunded upon request.

The control applies only to risky taxpayers who have confirmed the actual turnover in the sale of goods, performance of works and provision of services by revoking the ESF. At the same time, control will not be applied to taxpayers who have independently revoked the ESF (for example, those who were mistakenly discharged or for other reasons).

The control period is 12 months. Early withdrawal is possible after 6 months, subject to the following conditions:

- regular monthly replenishment of the balance;

- the amount of money used to issue the ESF is at least 50 (fifty) percent of the VAT amount indicated in the issued ESF.

The introduction of the e-Tamga service is aimed at increasing transparency and efficiency of tax administration, as well as reducing the shadow economy.

Comparative control of the discharge of the ESF

Comparative control of electronic invoice statements will be carried out by the tax authority in order to identify taxpayers engaged in fictitious supplies of goods, works, and services, in order to further suspend their payment statements, and only in relation to a certain insignificant category of taxpayers who have signs of issuing fictitious payments.

The purpose of the comparative control notification is to inform about alleged violations and provide an opportunity to eliminate them with consent or explain their absence.

The taxpayer is given ten working days to execute the notification.

If you agree, you need to withdraw the ESF.;

In case of disagreement, an explanation of the absence of violations.

Late execution entails restrictions, such as suspension of the statement of cash and transactions on bank accounts.

The new Tax Code is aimed at reducing the shadow economy and increasing transparency of financial flows.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1108012?lang=kk