Automated and comparative control of electronic invoices will be launched on January 1, 2026.

⚙️ Automated control (e-Tamga)

The ESF can only be issued if there are confirmed expenses.
The VAT balance is calculated automatically by the e-Tamga service in real time.
Replenishment is carried out through the treasury account of the CGD, without an advance tax.
Unused money can be returned upon request.
The control applies only to risky taxpayers.
The term is 12 months, and you can withdraw it ahead of schedule after 6 months if the conditions are met.

, Comparative control

It is carried out to identify fictitious shipments.
It concerns only a small group of taxpayers with signs of fictitious ESF.
A notification arrives 📩 — for execution in 10 working days:
✔️ Consent → revoke the ESF
, Disagreement → give an explanation
Late response → blocking of the e-card statement and restriction of banking operations

The new Tax Code is aimed at transparency, fighting the shadow and simplifying administration.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1108383?lang=kk