- Kazakhstan has amended its Tax Code to expand electronic invoicing requirements.
- E-invoicing is now mandatory for all registered VAT payers.
- Requirements are extended to include various non-VAT payers and specialized business categories.
- Kazakhstan uses a CTC clearance model requiring pre-validation from a government platform.
- Changes are effective from 1 January 2026.
- Newly covered non-VAT payers include commission agents, forwarding agents, state material reserve offices, international goods carriage service providers, and accredited conformity assessment legal persons.
- Customs-related entities, simplified tax regime taxpayers, and taxpayers under international treaties are also included.
- Sellers of imported goods and those using the Virtual Warehouse module are covered.
- Medical service providers, sellers of medicines, and law offices providing legal assistance are included.
- Requirements do not apply to individuals selling personal property.
- Businesses should evaluate their invoicing systems for compliance by 1 January 2026.
Source: sovos.com
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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