New VAT Offset Feature Added to Kazakhstan’s Electronic Invoice System (IS ESF)

• A new VAT offset mechanism has been added to the Electronic Invoices Information System (IS ESF) in Kazakhstan, effective January 1, 2026.
• Users can select electronic invoices (ESF) for VAT offset individually or in bulk by quarter.
• The system provides summary information, including ESF registration number, VAT amount for offset, and reporting period.
• Partial VAT offset is allowed, and users can edit previously offset amounts, increasing or decreasing them as needed.
• Only the portion of VAT eligible for offset is reflected in the ESF; the remainder can be re-invoiced if necessary.

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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