The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs that, as part of the amendments to the new Tax Code of the Republic of Kazakhstan, which entered into force on January 1, 2026, the Electronic invoices information system, has implemented a mechanism for «Crediting the amount of «VAT» for issued ESF.

       This mechanism provides for in the selection «Received ESF» the section of ESF for crediting, both individually and masse on a quarterly basis.

      After selecting the appropriate ESF, the taxpayer has access to summary information that contains the registration number of the ESF, the amount of VAT to be offset, as well as the quarter and year for which the allocation is made.

     The adoption of these mechanisms provides for the possibility of partial alloca-tion of the amount of VAT, that is, the taxpayer can independently determine the amount of tax to be deducted for a specific reporting period.

     There is also the possibility of subsequent editing of the previously attributed VAT amount, including its adjustments to increase or decrease.

     Considering the above, this mechanism allows you to reflect in the ESF only that part of the VAT amount that is subject to offset, and not to take out the rest if it is subject to overrepresentation.

     At the same time, we remind you that the Developer's Kit (SDK with updates) is available on the Committee's website, which is available for download at the link https://kgd.gov.kz/sites/default/files/ftpdata/ESF/esf-sdk-311225.rar.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1191955?lang=kk