The tax authorities monitor compliance with the procedure for issuing accompanying invoices for goods when:

-movement, sale and (or) shipment of goods across the territory of the Republic of Kazakhstan, including during international road transport between the EAEU Member States;

-import of goods into the territory of the Republic of Kazakhstan from the territory of non–EAEU member states and EAEU member States;

-when goods are exported from the territory of the Republic of Kazakhstan to the territory of non–EAEU member states and EAEU member States. The obligation to issue accompanying invoices for goods arises in the following terms when:

-movement, sale and (or) shipment of goods on the territory of the Republic of Kazakhstan – no later than the beginning of movement, sale and (or) shipment of goods;

-import of goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states – before crossing the State border of the Republic of Kazakhstan;

-export of goods from the territory of the Republic of Kazakhstan to the territory of non–EAEU member states and EAEU member states – no later than the beginning of the movement, sale and (or) shipment of goods;

-carrying out international road transport from the territory of one EAEU Member State to the territory of another EAEU Member State through the territory of the Republic of Kazakhstan – at a checkpoint at the crossing of the State Border of the Republic of Kazakhstan.

The list of goods subject to the obligation to issue accompanying invoices for goods, as well as the forms, procedure for registration and their document flow are determined by the authorized body.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1237635?lang=ru