- Mandatory E-Invoicing for VAT Payers: Starting January 1, 2026, all registered VAT payers in Kazakhstan must issue electronic invoices, with certain non-VAT payers also required to comply under specific circumstances, such as commission agents and freight forwarders.
- Exceptions to E-Invoicing Requirements: E-invoices are not required in several cases, including transactions with individuals using cash register receipts, sales of utilities, and when goods are transferred for personal use. Additionally, micro-business entities are exempt.
- Importance of Compliance: Non-VAT payers involved in B2B transactions, using simplified tax regimes, or selling imported goods must issue electronic invoices. Businesses are encouraged to review their invoicing practices to ensure compliance with the new requirements.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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