About issuing electronic invoices by individual entrepreneurs in a generally established mode
Starting in 2026, in accordance with the provisions of the new Tax Code of the Republic of Kazakhstan, approaches to the application of value added tax (VAT) and the issuance of electronic invoices (ESF) are being changed.
Individual entrepreneurs (IE) applying the generally established taxation regime (ESD), if their total annual income does not reach the established minimum turnover threshold for mandatory VAT registration (10,000 MCI in 2026), have the right not to register for VAT. At the same time, registration can be carried out on a voluntary basis.
It should be noted that starting in 2026, taxpayers applying a special tax regime based on a simplified tax return will not be recognized as VAT payers, regardless of the amount of turnover. Thus, VAT payers can only be sole proprietors who apply ESD.
In accordance with Article 207 of the new Tax Code of the Republic of Kazakhstan, VAT payers are required to issue electronic invoices in a generally prescribed manner.
However, according to Article 208 of the new Tax Code of the Republic of Kazakhstan, the obligation to issue an ESF applies not only to VAT payers. Taxpayers who are not VAT payers are also required to issue an ESF in established cases, including when selling goods accounted for in the "Virtual Warehouse" module, carrying out international transportation, activities of certain categories of participants in foreign economic activity, as well as in other cases provided for by the legislation of the Republic of Kazakhstan.
At the same time, an ECF statement is not required in cases where settlements with individuals are confirmed by cash receipts or payment documents, as well as when performing certain types of transactions established by tax legislation.
ESFS are subject to registration in electronic form using the Electronic Invoices information system (IS ESF) in accordance with Article 209 of the new Tax Code of the Republic of Kazakhstan.
The total period for the discharge of the ESF is 15 calendar days from the date of the sales turnover. In some cases, legislation provides for other deadlines, including until the 20th of the month following the reporting month, as well as other special deadlines for certain types of transactions.
The legislation also provides for limited cases of paper invoices, including the absence of a telecommunications network, technical failures in the operation of the information system, as well as other circumstances determined by tax legislation.
Administrative liability is provided for violation of the procedure and deadlines for issuing electronic invoices in accordance with the Code of the Republic of Kazakhstan on Administrative Offenses. Depending on the nature of the violation and the category of the business entity, liability measures are provided in the form of warnings or fines.
Thus, the obligation to issue electronic invoices is not directly related to VAT registration and is determined by the nature of the transactions carried out and the requirements of tax legislation.
The State Revenue Department draws taxpayers' attention to the need to comply with established standards and timely fulfill tax obligations.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1197803?lang=kk