In Kazakhstan, the obligation to issue an invoice (schet-faktura) applies not only to VAT payers. In certain cases, this requirement also extends to those who do not pay VAT. The full list of categories is set out in Article 207 of the Tax Code of the Republic of Kazakhstan.

From 1 January 2026, with the entry into force of the new Tax Code, the circle of persons obliged to issue invoices has been expanded.

Two main groups

1. Registered VAT payers

They issue the document in accordance with the general rules of Chapter 50 of the Tax Code.

2. Non-VAT payers

The obligation arises only in the cases expressly established by Articles 208 and 209 of the Tax Code.

Non-VAT payers required to issue an invoice

This group includes:

- a commission agent — in the cases established by Article 495;

- a freight forwarder — in the cases established by Article 494;

- the agency of the authorised body in the field of the state material reserve — when releasing goods from the state reserve;

- a taxpayer providing international cargo transportation services;

- a legal entity accredited to carry out conformity assessment activities;

- a taxpayer in the field of customs affairs: customs representative, customs carrier, owner of a temporary storage warehouse, owner of a customs warehouse, authorised economic operator;

- a taxpayer under the simplified regime (special tax regime based on a simplified declaration);

- a taxpayer when selling under ratified international treaties;

- a taxpayer when selling imported goods;

- a taxpayer when selling goods recorded in the “Virtual Warehouse” module;

- a taxpayer in respect of medical services, medicines and medical devices;

- a law firm — in respect of legal assistance provided by an advocate under its contracts.

When an invoice is not required

Article 208 also provides for cases where the document does not need to be issued. These include, in particular:

- settlements with the issuance of a cash register (KKM) receipt or through payment terminals;

- settlements with the issuance of a receipt from a special mobile application;

- payment with electronic money;

- sales to individuals for personal consumption and to micro-entrepreneurship entities;

- issuance of railway or air tickets;

- certain financial operations.

At the same time, the buyer has the right to request an invoice within 15 calendar days, and the supplier is obliged to issue it.

Important clarification

When selling personal property, an individual, including an individual entrepreneur, does not issue an invoice.

The Department of State Revenue for the Mangystau Region recommends that taxpayers carefully review the provisions of Articles 207–209 of the Tax Code and timely fulfil the requirements of the legislation.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1280060?lang=ru