- Significant amendments to Kazakhstan’s Electronic Invoice System (EIS) are proposed, effective January 1, 2026.
- New rules include reduced deadlines for issuing e-invoices, expanded monthly invoicing options, and biometric identification for high-risk cases.
- E-invoicing obligations would extend to commission agents, freight forwarders, international transport providers, simplified regime taxpayers, and medical service providers, regardless of VAT status.
- New procedures for confirming, rejecting, or revoking e-invoices are introduced for both VAT and non-VAT taxpayers.
- Input VAT can only be claimed if marked as creditable in the EIS before submitting the VAT return.
Source: kpmg.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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