Important for everyone working with imported goods in Kazakhstan:

⚠️ Importing without issuing an Electronic Invoice (ESF) is a violation of the law

When ESF is mandatory:

✅ Import from third countries (non-EAEU) upon sale of goods

✅ Import from EAEU countries (for goods from the List)

✅ Any sale of imported goods — all taxpayers (with or without VAT) are required to issue an ESF

Since 2019, ESF is required at any stage of the imported goods distribution chain

⚡ Consequences of violation (Art. 280-1 of the COP of the RK):

First violation:

• Failure to issue an ESF → Warning
• Late issuance → Warning

Repeated violation (within a year):

• Failure to issue → Fine of 40–150 MCI
• Late issuance → Fine of 20–100 MCI

💰 Fines in 2026 (MCI = 4 325 ₸):

🔴 Additional risks:

❌ Prohibition on importing goods without ESF

❌ Tax audits for VAT evasion

❌ Issues with shipping/shipping-accompanied documents

✅ What to do:

1. Issue ESF within the established timeframe when importing
2. Do not sell imported goods without ESF
3. When exporting goods from the List — certify copies of ESF with the State Revenue Authorities (SRA)

💡 Don't wait for a repeated violation — the fine can be up to 650 000 ₸!

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1245156?lang=ru