The statement of the ESF for the services of a non-resident is necessary for himself
The statement of the ESF for VAT for a non-resident will be made to his own address after the date of payment of VAT for a non-resident to the budget, but no later than 5 calendar days after such payment date.
The VAT payer has the right to attribute the amount of VAT for a non-resident to the offset based on the issued tax return on the date of his discharge.
This procedure will allow you to unambiguously determine the date when the VAT amount is offset, which will facilitate administration and reduce the number of desk control notifications issued.
An ESF for a non-resident can be issued both on the ESF IP portal and through accounting systems (n-r, 1C). In the ESF magazine, click "Create an ESF" and select the supplier category "Non-resident (supplier of works, services)".
After selecting this category, your data will be automatically transferred to the "Recipient" section and will be filled in according to the data specified during registration. The "Supplier" section will become available for filling in - in this section you need to enter the non-resident's data.
If a non-resident is from the EAEU country, you must additionally specify his identifier (IIN/BIN).

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1141974?lang=kk