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Kazakhstan

Briefing document & Podcast: Kazakhstan Advances E-Invoicing and E-Reporting Mandate: Key Details for 2026 Implementation

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Kazakhstan Advances E-Invoicing and E-Reporting Mandate: Key Details for 2026 Implementation

Kazakhstan is preparing to overhaul its electronic invoicing and reporting framework with a draft law published on October 10, 2025, introducing sweeping changes to the Electronic Invoice System (EIS). If enacted, the new rules will take effect on January 1, 2026, marking a significant step in the country’s digital tax transformation. [kpmg.com]

Scope of Transactions

The e-invoicing and e-reporting mandate applies broadly to both domestic and cross-border transactions. It includes:

  • B2B and B2C sales of goods and services.
  • Services provided by nonresidents, where Kazakhstani buyers pay VAT on behalf of the supplier.
  • Passenger transportation, freight forwarding, commission-based services, legal assistance, medical services, and sales of medicines and medical devices.
  • Transactions involving end consumers, micro-entrepreneurs, and individuals, especially when performed by non-VAT taxpayers. [kpmg.com]

Taxable Persons in Scope

The obligation to issue e-invoices extends beyond traditional VAT taxpayers. It includes:

  • All VAT-registered entities.
  • Non-VAT taxpayers operating in specific sectors such as logistics, healthcare, law, and commission-based sales.
  • Taxpayers under the simplified declaration regime.
  • Foreign suppliers of digital products must register for VAT but are not required to issue VAT invoices. [kpmg.com]

Data Requirements and Format

E-invoices must contain:

  • Buyer and seller identification.
  • Detailed transaction data.
  • VAT amounts.
  • Personal data for transportation services.

The format is governed by the centralized EIS platform. While no specific XML or UBL format is mandated, biometric identification may be required for signing invoices flagged by risk indicators. [kpmg.com]

E-Invoices can only be issued if VAT is paid beforehand

Kazakhstan’s proposed amendments to its e-invoicing framework explicitly require that VAT must be paid before an e-invoice can be issued in certain cases.

According to the draft law published on October 10, 2025, and expected to take effect on January 1, 2026, the following rule applies:

  • For services or works purchased from nonresidents, the Kazakhstani buyer must issue an e-invoice within five calendar days after paying VAT on behalf of the nonresident. This means the e-invoice is contingent on the prior payment of VAT, including cases of offset under Articles 122 and 123 of the Tax Code. [kpmg.com]

This requirement ensures that the tax authorities receive confirmation of VAT payment before the transaction is formally documented in the Electronic Invoice System (EIS). It reflects Kazakhstan’s broader effort to tighten compliance and traceability in cross-border transactions.

You can read the full KPMG TaxNewsFlash article here. [kpmg.com]

Submission Deadlines

Timely issuance is critical:

  • E-invoices must be issued no earlier than the transaction date and no later than 15 calendar days after.
  • For monthly invoicing, the deadline is the 20th of the following month.
  • In emergencies, paper invoices must be entered into EIS within 30 calendar days after the emergency ends.
  • For services from nonresidents, the buyer must issue an e-invoice within 5 calendar days of VAT payment. [kpmg.com]

Compliance and Penalties

The system introduces strict validation and confirmation rules:

  • Corrected or additional invoices must be confirmed by VAT taxpayers to be valid.
  • Non-VAT taxpayers may reject such invoices within 10 calendar days, after which they are deemed accepted.
  • Revoked invoices follow the same confirmation and rejection protocol.
  • Failure to issue timely invoices may result in denial of VAT credit and administrative penalties.

Kazakhstan’s tax authorities conduct regular audits based on risk indicators. Penalties for non-compliance include:

  • 80% of understated tax liabilities.
  • Up to 200% fines for concealed income.
  • Interest penalties at 1.25 times the National Bank base rate per day of delay (base rate: 15.25% as of January 2024). [taxsummaries.pwc.com]

Pre-Filled VAT Returns

Kazakhstan supports pre-filled VAT returns. Taxpayers must mark VAT amounts as creditable in the EIS before submitting Form 300.00, the standard VAT return. [kpmg.com]

Additional Regulatory Context

  • The current VAT rate is 12%, with 0% applied to exports and international transportation.
  • E-invoices are mandatory for VAT payers and linked to the Virtual Warehouse (VW) module for traceability.
  • Kazakhstan’s system supports cross-border data sharing with Eurasian Economic Union (EAEU) states.
  • A pilot project for e-waybills is underway for import/export transactions.
  • The so-called “Google Tax” applies to foreign digital service providers, who must register and remit VAT quarterly, though they are exempt from issuing invoices. [taxsummaries.pwc.com]

Sources

Official Resources

For further details and regulatory updates, the following official portals are recommended:

INDEPTH ANALYSIS

E‑Invoicing in Kazakhstan – Scope & Timeline:
Kazakhstan has implemented a mandatory electronic invoicing (e-invoice) system for virtually all VAT-related transactions. The rollout was gradual: voluntary e-invoicing began in July 2014, the national e-invoicing platform was fully established by 2016, and as of January 2019 all businesses selling goods or services were required to use electronic invoices. This mandate covers Business-to-Government (B2G), Business-to-Business (B2B), and Business-to-Consumer (B2C) invoices – i.e. invoices for all taxable sales must be issued electronically via the government system. The policy aims to increase tax transparency and reduce evasion by ensuring that every VAT invoice is reported in real time to the tax authority’s central platform. The State Revenue Committee under the Ministry of Finance oversees compliance. [digtechs.com], [snitechnology.net] [openenvoy.com], [complyance.io] [openenvoy.com], [openenvoy.com] [openenvoy.com]
  • Implementation Timeline:
    • 2014: E-invoicing introduced on a voluntary basis for businesses (pilot phase). [digtechs.com]
    • 2016: The national Electronic Invoicing Information System (EIIS) – also called “IS ESF” – became fully operational. [digtechs.com]
    • Jan 2019: Mandatory e-invoicing for all VAT-registered taxpayers took effect. From this date, all VAT payers in Kazakhstan must issue invoices electronically via the EIIS for their sales of goods, works, or services. (Prior to this, electronic invoicing had been encouraged but not universally required.) [snitechnology.net] [snitechnology.net], [snitechnology.net]
    • Apr 2018: Introduction of the “Virtual Warehouse” module (integrated with the e-invoicing system) to track movement of certain sensitive goods. This digital module, live since April 2018, ensures that sales of specific regulated goods are transparently recorded and traceable in real time. [roedl.com], [roedl.com]
    • 2021–2024: Progressive refinements to e-invoicing rules. For example, new e-invoice statuses and data fields were added by a Ministry of Finance order effective 9 January 2024 to enhance the system’s functionality. By 2024, virtually all invoices in Kazakhstan’s economy were being issued and archived in the electronic system. [pwc.com], [pwc.com] [openenvoy.com], [openenvoy.com]
    • Upcoming 2026 Change: Recent legislation (signed August 2025) further expands the scope from 1 January 2026. While e-invoicing is already compulsory for all registered VAT payers, the 2026 reform will require certain non–VAT-registered businesses to use e-invoices as well. This expansion targets specific sectors and situations previously outside the mandate (detailed below). In short, Kazakhstan is moving toward 100% electronic invoicing coverage for all businesses, with only minimal exceptions. [sovos.com], [sovos.com]
Taxable Persons in Scope: The e-invoicing mandate in Kazakhstan initially focused on VAT taxpayers and has grown to encompass almost everyone engaged in taxable trade:
  • All VAT-registered entities: Since 2019, every VAT payer (whether a company or an individual entrepreneur) must issue VAT invoices electronically. This includes resident legal entities, non-resident companies operating via a branch in KZ, and individual entrepreneurs – all are obliged to use the EIIS platform for invoicing. In practice, any business that exceeds the VAT registration threshold (annual turnover above ~₸73.8 million, which is 20,000 Monthly Calculation Indexes) must register for VAT and hence falls under the e-invoice requirement. (VAT in Kazakhstan is 12%, and registration becomes compulsory once the threshold is crossed.) [snitechnology.net], [snitechnology.net] [snitechnology.net] [asistent.kz], [asistent.kz]
  • Non-VAT taxpayers (special cases): Even businesses not registered for VAT can be in-scope in certain scenarios. Over time, Kazakhstan’s Tax Code (see Article 412) identified categories of non-VAT taxpayers who must issue e-invoices for specific transactions. For example: [asistent.kz], [asistent.kz]
    • Commission agents and freight forwarders who are not VAT payers are required to issue electronic invoices for their services. (Tax code Articles 415–416 mandate how commissionaires and freight operators must invoice on behalf of non-VAT principals.) [sovos.com], [asistent.kz]
    • Sellers of imported goods: Any taxpayer (even if not VAT-registered) selling imported products must issue an e-invoice for those sales. This ties into customs controls – the electronic invoice ensures import VAT and obligations are properly accounted. [sovos.com], [asistent.kz]
    • Businesses using the “Virtual Warehouse” system: If a non-VAT-registered business deals in goods that are tracked in the Virtual Warehouse module (typically excisable or otherwise controlled goods), they must issue e-invoices for those goods’ sale. (The law was updated in 2024 to expand the list of such goods, including certain fuel and chemical products.) [sovos.com], [asistent.kz] [asistent.kz]
    • Large transactions by non-VAT persons: Since 2021, any non-VAT-registered business or individual making a high-value sale (exceeding 1,000 MCI, i.e. approx ₸3.69 million in 2024) via a civil contract must issue an electronic invoice for that transaction. This rule pulls larger enterprises (or single big deals) into the e-invoice system even if they’re normally outside VAT. (Notably, small businesses on simplified regimes are exempted when selling to certain buyers like patent-based entrepreneurs.) [asistent.kz], [asistent.kz] [asistent.kz]
    • Other covered persons: The law also covers customs warehouse operators, temporary storage owners, and Authorized Economic Operators, who must e-invoice relevant services. International transport services require e-invoices as well (even for non-VAT carriers). And as of 2023, even taxpayers using the special retail tax regime must issue e-invoices if a business customer requests it (so the buyer can claim a deduction). [sovos.com], [asistent.kz] [asistent.kz], [asistent.kz]
    In summary, virtually all businesses—VAT payers by default, and non-VAT businesses in most commercial contexts—are either already issuing e-invoices or will be required to imminently. A law adopted in 2025 explicitly mandates from 1 January 2026 that many previously exempt categories of non-VAT taxpayers must adopt e-invoicing. These include commission/forwarding agents, companies under simplified regimes, sellers of medicine and medical devices, law firms, state material reserve operators, among others. The only notable exemptions will be private individuals selling personal (non-business) property and certain small transactions handled entirely via cash registers or bank cards (see Exceptions below). [sovos.com], [sovos.com] [kpmg.com], [kpmg.com]
  • Exceptions (limited): E-invoicing isn’t required in a few specific cases, generally where another document suffices or electronic reporting isn’t practical. For instance, retail sales to consumers where a fiscal cash register receipt is issued (with the buyer’s ID number if they request it) do not require a separate e-invoice. Likewise, if an individual pays utilities or telecom bills through banks/post offices, or buys train/air tickets, those transactions don’t need e-invoices. These carve-outs aim to avoid double-documentation for routine consumer purchases. Also, if the online system is down or no internet is available, businesses can issue paper invoices but must later register them in the EIIS within 15–30 days (the law gives 30 days after any officially declared technical outage or emergency to upload the invoices). Aside from such cases, any required invoice that is not electronic is considered non-compliance. [kpmg.com], [kpmg.com] [kpmg.com]
Transactions & Data Covered:
All taxable transactions for goods or services within Kazakhstan’s VAT system are subject to the e-invoicing mandate. This includes domestic sales (B2B/B2C) as well as B2G invoices for government procurement. Cross-border transactions that require invoices (e.g. export of goods, certain import self-billing scenarios) are also handled via the electronic system. In fact, the EIIS platform covers both domestic and cross-border invoice data in its scope. [openenvoy.com] [complyance.io], [complyance.io]
Each e-invoice must contain the full set of detailed data prescribed by law. The format is a structured XML file following Kazakhstan’s national e-invoice schema. In practice, this means that the e-invoice includes: [openenvoy.com]
  • Seller and buyer details: Tax identification numbers (BIN/IIN), names, addresses. (Note: an Order of 26 Dec 2023 introduced a requirement to include the foreign buyer’s ID code when issuing an invoice to a non-Eurasian Economic Union customer).) [pwc.com]
  • Invoice particulars: Invoice date and number (the EIIS assigns a unique registration number upon acceptance), reference to any related contract or purchase order if applicable (e.g. a contract record number is now required for export invoices). [basware.com] [pwc.com]
  • Line item details: Description of goods or services, quantities and units of measure, unit price, and line amount. Kazakhstan adheres to standardized unit codes for measure – the e-invoice form was recently updated to include separate fields for the unit of measurement code and quantity in that unit, to facilitate product traceability for certain goods. [pwc.com]
  • Tax breakdown: The VAT amount calculated (at 12%), and any excise or other taxes if applicable. If an item is VAT exempt or zero-rated, that status is indicated.
  • Digital signature: Every e-invoice must be electronically signed by the issuer’s authorized person using a digital certificate from the National Certification Center of KZ. The digital signature ensures authenticity and integrity of the invoice. (Businesses obtain these certificates and register with the EIIS before they can issue invoices.) [basware.com] [openenvoy.com], [openenvoy.com] [voxelgroup.net]
  • Linked documents: The platform can link invoices with electronic waybills (e-SNT) for goods movement. Notably, new invoice status codes were added for cases where an invoice is canceled due to a linked e-waybill being rejected or revoked. This integration of invoices with shipping documents (via the “Virtual Warehouse” system) helps tax authorities monitor the supply chain. [pwc.com] [roedl.com]
Format and Platform:
The official format is XML data submitted through the Electronic Invoicing Information System (EIIS), a centralized government portal. Taxpayers can interact with EIIS in two ways: through a web portal interface (manual entry/upload) or via API integration from their accounting/ERP software. In both cases, the invoice data goes directly to the State Revenue Committee’s servers for validation. Kazakhstan’s model is a “clearance” system: the invoice must be cleared by the tax authority’s system before it is considered legally issued. Upon submission, the EIIS validates the invoice (checking required fields, arithmetic, etc.) and then assigns a unique registration number to approve it. Only then can the seller consider the invoice delivered to the buyer. (The system actually makes the e-invoice available to the buyer online immediately once both parties are enrolled on the platform.) Invoices are archived in the EIIS for at least 5 years as required by law, fulfilling taxpayers’ record-keeping obligations. [openenvoy.com], [voxelgroup.net] [voxelgroup.net] [digtechs.com], [openenvoy.com] [basware.com]
Deadlines for Issuing / Reporting:
Because Kazakhstan uses continuous transaction controls, the act of issuing the invoice and reporting it to the tax authority are effectively the same step. Sellers must submit the e-invoice very close to the time of the transaction. By default, an e-invoice should be issued on the transaction date or within 15 calendar days after the sale date. (Kazakh tax law historically allowed up to 15 days for invoice issuance, which has been tightened from longer periods in the past.) Recent draft amendments confirm this 15-day rule and even propose explicitly that an e-invoice cannot be dated earlier than the actual transaction date and no later than 15 days after it. [kpmg.com], [asistent.kz] [kpmg.com]
There are a few special cases where invoices can be issued in periodic batches rather than per transaction: for certain types of ongoing services or deliveries, monthly e-invoices (covering all transactions in the month) are allowed, but they must be issued by the 20th of the following month at the latest. (The Tax Code’s Article 413 permits this for specified cases like utilities or long-term contracts, and upcoming amendments will expand the list of transactions eligible for consolidated monthly invoicing.) Imports are another exception – when domestic companies import goods, they often must issue a self-invoice for VAT purposes, and the law allows up to 20 days in that context. Aside from such scenarios, 15 days is the general deadline, and many companies issue the e-invoice immediately at sale time to avoid any risk. [kpmg.com], [asistent.kz] [kpmg.com], [kpmg.com] [asistent.kz]
For buyer-initiated requests, similar timing rules apply: if a buyer (including a consumer) asks for an invoice (for instance, an individual asks an entrepreneur for an invoice for a purchase), the seller is obliged to create an e-invoice within 15 days of the request (this was recently shortened from 180 days). [kpmg.com]
A
ll transmitted invoice data is essentially in “real time” from the tax authority’s perspective – as soon as an invoice is cleared in EIIS, that transaction is reported in the government database. Thus, Kazakhstan’s e-invoicing doubles as e-reporting of each transaction almost instantaneously. This continuous flow of data enables the tax authority to monitor compliance and cross-check VAT declared. [complyance.io], [complyance.io]
Penalties for Non-Compliance: Kazakhstan imposes administrative penalties if a taxpayer fails to adhere to the e-invoicing requirements. The Tax Code and Administrative Offenses Code outline these sanctions. In general:
  • Failure to issue an e-invoice when required (i.e. not issuing any invoice, or issuing only paper, outside the allowed exceptions) is an offense.
  • Late issuance (issuing the e-invoice after the 15-day legal window) is also an offense, though treated slightly more leniently than not issuing at all.
For a first-time violation, the authorities typically issue a warning (no fine). This gives the taxpayer a chance to correct practices. If the offense is repeated within a year, monetary fines apply. As of 2024, the fines are structured by size/type of business and are quantified in Monthly Calculation Index (MCI) units (a standard value for penalties in KZ): [asistent.kz]
  • For failure to issue required e-invoices (second offense in a year): a fine ranging from 40 to 150 MCI (≈ ₸147,000 to ₸554,000, approximately US$300–$1,100) can be imposed, with lower fines for small businesses and higher for larger entities. [asistent.kz]
  • For issuing e-invoices late (beyond the allowed timeframe, second offense): a fine from 20 up to 100 MCI (≈ ₸74,000 to ₸369,000) may apply, again scaled by business size/category. [asistent.kz]
These ranges cover different taxpayer statuses (e.g. individual entrepreneurs vs. companies). In practice, an individual entrepreneur might face a smaller fine in the range, whereas a large company could face the upper end.
Importantly, the first detected instance of a late or missing e-invoice usually results only in a formal warning. The law escalates to fines on the repeated violation. This means companies have an incentive to immediately comply if they receive a warning. However, intentional and continued non-compliance can quickly become expensive. There are reports that tax audits focusing on VAT will verify e-invoice records; missing invoices can also result in denial of VAT deductions for the purchaser and other knock-on effects, aside from these direct fines. [asistent.kz]
Kazakh authorities have also clarified that if a genuine system outage or lack of internet prevented timely invoicing, businesses will not be fined as long as they follow the procedure (issue paper invoice and register it once the system is available). In September 2025, for example, the tax committee publicly reassured businesses that no fines would be applied for late e-invoicing caused by technical failures of the government portal. This underscores that penalties are aimed at compliance failures, not unavoidable technical issues. [adilet.zan.kz], [adilet.zan.kz]
E-Reporting and Use of Data:
Kazakhstan does not require separate VAT transaction reports apart from the e-invoices themselves – the electronic invoice effectively is the reporting. The EIIS acts as a single window: once an invoice is in that system, the data is automatically available to tax authorities for VAT control, reporting, and audit purposes. In other words, invoice-level data is continuously fed into the tax authority’s databases, enabling what is sometimes called a Continuous Transaction Control (CTC) regime. No additional “listing” of invoices or SAF-T file is needed in Kazakhstan’s model, since every invoice is already lodged with the government in real time. [complyance.io], [complyance.io]
One result of this is that the tax authorities have comprehensive datasets to cross-check VAT returns. Businesses still file periodic VAT returns (quarterly in Kazakhstan for most taxpayers) summarizing their output and input VAT. But because of e-invoicing, the State Revenue Committee can compare the sales a company declared with the sum of all e-invoices it issued, and likewise compare purchase VAT claims with the e-invoices received and accepted. This greatly improves compliance enforcement and reduces under-reporting of sales.
Kazakhstan is even moving toward leveraging this data for pre-filling or automating parts of the VAT return process. In late 2024 the government launched a pilot project called “Digital VAT” (part of the “e-Tamga” system) to compute expected VAT liabilities based on e-invoices. In the 2025 pilot, the tax system will automatically calculate a taxpayer’s running VAT balance (sales minus purchase credits) for the tax period from the e-invoices, customs declarations, etc., and send the taxpayer weekly notifications of their expected VAT due. This is meant to assist taxpayers and eventually streamline VAT filings. However, this is still in pilot phase: it does not replace the taxpayer’s responsibility to file the VAT return (Form 300) and pay any VAT due. It is a step toward possible future pre-filled VAT returns, but as of now it serves only as a reference. [kpmg.com], [kpmg.com] [kpmg.com]
Pre-Filled VAT Returns:
**Kazakhstan does not yet provide fully pre-populated VAT returns for taxpayers. Each VAT-registered business must continue to prepare and submit its own VAT return, consolidating the figures of output VAT and input VAT, by the statutory deadlines (usually 15th of the second month after the quarter). The e-invoice system greatly aids accuracy but the filing process is still manual. The introduction of e-invoicing data into the “Digital VAT” system (e-Tamga) is the first move toward pre-filled returns: the tax authority can essentially calculate what a taxpayer’s VAT payable should be from the live data. In the 2025 pilot, they are using this to speed up VAT refunds and to alert taxpayers if their own calculations deviate. In the future, this could evolve into a true pre-filled return where the taxpayer just confirms or adjusts the draft figures. But as of the most recent updates, Kazakh taxpayers do not receive an official pre-filled VAT return to approve – they must explicitly file the return themselves (albeit with the knowledge that the tax office already knows their invoice totals). [kpmg.com]
It’s worth noting that Kazakhstan’s approach is in line with a global trend: with CTC systems in place, many tax authorities are heading toward pre-preparing tax returns. Kazakhstan’s Ministry of Finance has indicated interest in such digital innovation, and the current pilots and draft rules (like requiring buyers to confirm e-invoices for VAT credit in the system) are paving the way. But currently, no automatic pre-filled VAT return is provided – the taxpayer remains responsible for compiling their VAT return and ensuring it matches the e-invoice records. [kpmg.com]
Technical Format Details:
The standard for e-invoices is an XML schema defined by the Kazakh authorities. Every invoice file must conform to this schema. Key technical points: the electronic signature is attached to the XML (using Kazakhstan’s digital signature infrastructure), and upon successful upload, the EIIS platform appends a unique invoice ID and a timestamp. The platform is accessible via web browser or web services (API), enabling larger companies to connect their ERP systems directly to automate e-invoice issuance. Many companies use integrated software or third-party providers to send invoices to EIIS automatically from SAP or other accounting systems. For smaller businesses, a free web portal is provided where they can manually create invoices online. In all cases, the data ends up in the same centralized system. [openenvoy.com] [voxelgroup.net] [snitechnology.net], [snitechnology.net]
Links to Regulations and Official Resources:
Kazakhstan’s e-invoicing regime is backed by law and detailed regulations. The primary legal basis is in the Tax Code of the Republic of Kazakhstan (2017, as amended) – see Article 412 for those obliged to issue electronic invoices and Article 413 for timing and procedure. Periodic amendments (e.g. Law No. 214-VIII of July 18, 2025) have updated these provisions. The Ministry of Finance has also issued orders governing the e-invoice format and rules – for example, Order №1321 of 26 December 2023 updated the “Rules for issuing an invoice in electronic form in the information system of electronic invoices”. The State Revenue Committee (SRC) maintains an official web page (in Kazakh/Russian/English) with information on “Elektronnye scheta-faktury” (Electronic invoices), including user guides and the login to the EIIS portal. Taxpayers can refer to the SRC’s site for the latest technical documentation and the list of goods in the Virtual Warehouse module, etc. [asistent.kz] [pwc.com] [voxelgroup.net]
For further reading, recent external tax alerts and guides provide useful summaries. Notably, KPMG Tax NewsFlash (Oct 24, 2025) outlines proposed e-invoicing changes for 2026 in detail. The Sovos regulatory update (Aug 18, 2025) concisely describes the new expansion of scope to non-VAT payers. Also, Rödl & Partner (May 2024) and OpenEnvoy (2023) have published overviews confirming that Kazakhstan’s e-invoicing is fully mandatory across B2B, B2G, B2C and highlighting the integration with tax systems. These can be consulted for an accessible explanation of the system’s aims and benefits. All evidence indicates that Kazakhstan’s e-invoicing and e-reporting framework is one of the more advanced in the region, forming a cornerstone of the country’s digital tax administration strategy. [kpmg.com], [kpmg.com] [sovos.com], [sovos.com] [openenvoy.com], [openenvoy.com] [openenvoy.com], [roedl.com]
Summary:
Kazakhstan’s e-invoicing mandate is fully in force for all VAT-registered businesses and many others, covering B2G, B2B, and B2C transactions. Invoices must be issued electronically in XML format via the government’s EIIS portal, with real-time clearance by the tax authority. Key data (buyer/seller IDs, item details, taxes) are reported on each e-invoice, which serves as the official tax invoice. Deadlines require invoices to be reported within 15 days of the transaction (or by the 20th of the next month for approved cases). Non-compliance is met first with warnings, and then significant fines for repeat offenses. The electronic invoice data is automatically shared with the tax authorities, eliminating separate VAT invoice listings – in effect, e-invoicing doubles as e-reporting. While pre-filled VAT returns are not yet provided, the rich EIIS data allows the tax authorities to cross-verify returns and even pilot automated VAT calculations. Overall, Kazakhstan has a centralized, clearance-model e-invoicing system (EIIS) enforced by law, with the aim of full coverage of taxable persons, real-time tax data, and easier VAT administration. [digtechs.com], [openenvoy.com] [openenvoy.com], [pwc.com] [kpmg.com], [asistent.kz] [asistent.kz] [complyance.io], [complyance.io] [kpmg.com]
Sources:
  • Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

 

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