Kazakhstan has developed a robust framework for E-Invoicing and E-Reporting, designed to streamline tax compliance, enhance transparency, and modernize business operations. Here’s a comprehensive overview:
E-Invoicing in Kazakhstan
Kazakhstan mandates electronic invoicing for all taxable transactions across B2B, B2C, and B2G sectors.
Key Features
- Platform: Electronic Invoicing Information System (EIIS), also known as IS ESF
- Mandatory Since: 2019 for all taxpayers
- Invoice Format: XML
- Digital Signature: Required; issued by a local certification authority
- Archiving: Invoices must be stored for 5 years, either by the taxpayer or on the EIIS platform
- Pre-clearance Model: Invoices are validated by the tax authority before being sent to recipients
️ Regulatory Authority
- State Revenue Committee under the Ministry of Finance
Process Overview
- Businesses register on the EIIS platform
- Obtain a digital signature (GOST standard)
- Submit invoices in XML format for validation
- Validated invoices are assigned a unique number and distributed
- Archived for compliance
E-Consignment Notes
- Introduced to track goods movement, similar to India’s e-way bill system
- Part of the “virtual warehouse” regime to monitor imports, processing, and exports
E-Reporting in Kazakhstan
E-Reporting complements e-invoicing by enabling real-time or periodic reporting of financial transactions to the tax authority.
Key Elements
- Status: Mandatory for all taxpayers
- Format: XML
- Platform: Same centralized EIIS infrastructure
- Scope: Covers all business transactions, including VAT reporting and consignment tracking
- Archiving: 5-year retention requirement
- Digital Signature: Mandatory for authenticity
Integration with Tax System
- E-Reporting is tightly integrated with Kazakhstan’s VAT obligations
- A pilot program launched in 2025 prepares weekly VAT liabilities for taxpayers
Strategic Goals
Kazakhstan’s digital tax initiatives aim to:
- Reduce tax evasion
- Increase transparency
- Automate financial workflows
- Align with Eurasian Economic Union (EEU) standards
Key Changes to E-Invoicing per Jan 1, 2026
Starting January 1, 2026, Kazakhstan will implement sweeping changes to its tax system, including major updates to E-Invoicing and E-Reporting. Here’s a breakdown of what’s changing:
Suspension for Non-Compliance
- E-Invoicing will be suspended for taxpayers who fail to respond to official notifications from the tax authority.
- This introduces a compliance enforcement mechanism—non-responsive businesses may lose access to the e-invoicing platform.
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