In Kazakhstan the implementation of e-Invoicing started on a voluntary basis in 2014. This was followed by the declaration published by the Tax Committee of the Ministry of the Finance of the Republic of Kazakhstan that e-Invoicing is mandatory for all taxpayers after January 1, 2019. IS ESF is the name of the national e-Invoicing system, which is an example of the clearance model commonly used all over the world in tax reporting requirements.
Source: SNI
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