Timely issuance of electronic sales invoices (ESF) is not just a formality; it is a critically important process. The 2026 Tax Code establishes clear deadlines and severe consequences for their violation.

Here are the main rules to help you avoid blocks and penalties:

📅 Main ESF Issuance Deadlines

1. General deadline: no earlier than the date of turnover and no later than 15 calendar days after that date.
2. Monthly deadline (until the 20th of the next month): applies to utility services, communication services, forwarding, banking operations, and the sale of electricity, water, and gas.
3. Export of goods: no later than 20 calendar days after the date of turnover.
4. Upon buyer's request: if issuance was not mandatory, but the buyer requested an invoice, you have 30 calendar days after the turnover date.

🚫 What Happens If You Are Late?

Tax authorities conduct comparative control, matching your ESF data with tax reporting and your suppliers' data.

Main Risks:

• Suspension of ESF Issuance: The tax authority can block your access to the IS ESF system within one business day if you have not complied with a notification to eliminate discrepancies or confirmed your location.
• Register of Risky Taxpayers: Information about those whose ESF issuance is suspended is published in open access on the authorized body's website. This is an instant blow to your reputation — counterparties will be afraid to work with you because they will not be able to claim VAT deductions.
• Exclusion of Buyer's Deduction: If you issued an ESF in violation of requirements (e.g., incorrectly specified IIN/BIN or did not certify it with an EDS), your buyer will not be able to claim a VAT deduction.

💡 Useful Tips:

✅ Check Notifications: If the tax office sends a notification of discrepancies based on desk audit results, you have 30 business days to respond; otherwise, ESF issuance will be suspended.

✅ Monitor EDS: An invoice in electronic form is recognized as valid only if it has an Electronic Digital Signature (EDS).

✅ Paper Receipts Are Not a Substitute: In most cases, issuing a cash register receipt does not exempt you from the obligation to issue an ESF upon the buyer's request within 15 days.

Do not leave the issuance of invoices until the last day! Blocking the IS ESF can paralyze the entire company's operations.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1241295?lang=ru