The Rules for issuing Electronic Invoices have been updated.

The rules were developed in the implementation of paragraph 2 of Article 207 of the new Tax Code of the Republic of Kazakhstan and determine the procedure for issuing invoices by taxpayers.

The invoice is issued in electronic form via the ESF IP in accordance with the established form.

In certain cases stipulated by paragraph 1 of Article 209 and paragraph 1 of Article 492 of the Tax Code, it is allowed to issue an invoice on paper.

The electronic invoice (EDS) is certified by an electronic digital signature (EDS).
In order to accept VAT as a set-off under the ESF, the taxpayer must put an appropriate mark in the ESF IP before submitting the VAT declaration.

When registering with the IS ESF , the participant is assigned one of the following statuses:
🔹 an individual;
🔹 individual entrepreneur / person engaged in private practice;

🔹 legal entity (structural unit).

🏢 Registration of a legal entity (structural unit) is carried out exclusively by the head.
All information about statuses and managers is confirmed by data from government databases.

A participant with the status of an "individual" is not entitled to issue an ESF, except in cases when he is an authorized representative or employee of a legal entity, sole proprietor or a person engaged in private practice.

Registration for each status is carried out using biometric identification and signing a separate agreement via EDS.

The form and Rules were approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025 No. 629 and entered into force on January 1, 2026.

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Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1264507?lang=ru