On the Implementation of New Functions in the ESF Information System
31.12.2025 13:30:30
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Dear accounting system developers and taxpayers!
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan hereby informs that, as part of aligning the information system “Electronic Invoices” (ESF) with the provisions of the new Tax Code of the Republic of Kazakhstan, which comes into force on January 1, 2026, new functions have been implemented in the system.
These changes include: 1. Issuance of ESF on behalf of a non-resident Within the implementation of the provisions of the new Tax Code of the Republic of Kazakhstan, when purchasing works and services from a non-resident, if the place of supply is recognized as the territory of the Republic of Kazakhstan, the taxpayer who is a VAT payer is obliged to issue an ESF on behalf of the non-resident. 2. Allocation of VAT amounts to input VAT (VAT credit) The functionality has been implemented in accordance with the provisions of the new Tax Code of the Republic of Kazakhstan regulating the procedure for crediting value-added tax amounts based on received electronic invoices. The ESF system now includes functionality for allocating VAT amounts to input VAT. 3. Confirmation by the recipient of corrected, additional, and revoked ESFs As part of the implementation of the new Tax Code of the Republic of Kazakhstan, the ESF system now includes a mechanism for confirmation of ESFs by the recipient. The recipient who is a VAT payer is required to confirm or reject the issuance of an ESF, as well as to confirm or reject the revocation of an ESF. At the same time, for non-VAT payers, the existing mechanism for rejecting corrected, additional, and revoked ESFs within 10 calendar days remains in effect. 4. Addition of Field 9 “Date of VAT registration” to the ESF form In accordance with the provisions of the new Tax Code of the Republic of Kazakhstan, amendments have been made to the ESF form by adding Field 9 “Date of VAT registration” in Section B. Supplier details. 5. Addition of VAT rates of 5% and 10% to the forms of Acts of Work Performed (AWP), Shipping Notes (SNT), Electronic Documents (ED), and ESFs Under the new Tax Code of the Republic of Kazakhstan, the “VAT rate” field has been supplemented with new rates in the SNT, ESF, AWP, and ED forms.
