Starting July 1, 2026, the phased implementation of the National Product Catalogue (NPC) in the Republic of Kazakhstan will be completed. From this date onward, all entrepreneurs engaged in the sale of goods will be required to use NTIN — a unique product identification number.

This requirement applies to small and micro businesses, neighborhood stores, individual entrepreneurs, and legal entities involved in retail trade.

What is the National Product Catalogue (NPC)?

The National Product Catalogue (NPC) is a unified state digital database in which each product is assigned a unique identifier — NTIN (National Trade Item Number).

If a product is not yet included in the catalogue, a temporary XTIN code may be assigned until a permanent NTIN is registered.

The main purpose of the NPC is to create a unified digital product reference system and ensure traceability of goods from manufacturers or importers to the final consumer.

Purpose of NTIN

NTIN is used to:

• identify products in government information systems;

• eliminate duplicate product entries;

• ensure unified product accounting;

• automate document processing;

• increase transparency in товар turnover (trade circulation).

Important: NTIN does not confirm the legal origin of goods. It serves only as a product identifier within the system.

Where NTIN is required

Starting July 1, 2026, NTIN (or XTIN) must be included in the following:

• cash register receipts (KKT/POS systems);

• electronic invoices (ESF);

• goods accompanying notes (SNT);

• accounting systems (such as 1C and others);

• import and export documentation.

Data is transmitted to the Fiscal Data Operator (FDO) together with cash register transaction data.

Implementation phases

The implementation of the NPC was carried out in stages:

This phased approach allowed businesses to gradually adapt their accounting systems and cash register infrastructure.

Important clarification: NTIN does NOT confirm product origin

A common misconception is that the presence of NTIN in a receipt or invoice confirms the legal origin of goods.

This is incorrect.

It is important to distinguish between document types:

• NTIN — identifies the product;

• cash receipt (KKT) — confirms the sale;

• electronic invoice (ESF) — confirms the transaction;

• SNT — tracks goods movement;

• primary documents — confirm the legal origin of goods.

Primary documents include invoices, contracts, bills, and import documentation.

Risks and compliance requirements

Even entrepreneurs operating under simplified tax regimes are required to maintain accounting records and retain documents confirming the purchase of goods.

During tax audits, the following question may be asked:

“Where did this product come from?”

If primary documentation is missing, the presence of NTIN alone cannot confirm the legal origin of the goods.

Higher risks apply in cases where goods are purchased:

• from markets;

• via cargo/shipping intermediaries;

• without invoices;

• without complete documentation.

Preparation steps for businesses

Entrepreneurs are advised to:

1. Verify whether their products are registered in the NPC;

2. Register missing products and obtain NTIN or XTIN;

3. Configure cash register and accounting systems;

4. Ensure integration with the Fiscal Data Operator (FDO);

5. Maintain complete primary documentation for all goods;

6. Train staff on updated procedures.

Conclusion

The introduction of the NPC and mandatory use of NTIN is aimed at increasing transparency in product circulation and standardizing product identification across Kazakhstan’s economy.

NTIN is strictly a product identification tool and does not replace primary documents or confirm the legal origin of goods.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1289960?lang=ru