- Starting January 1, 2026, Kazakhstan will enforce an automated VAT control system linking electronic invoice issuance to VAT payment status.
- A taxpayer can issue an electronic invoice only if their virtual tax account balance covers the invoice’s VAT amount.
- The balance is calculated as Input VAT + Paid VAT
- VAT Liabilities.
- If the balance is insufficient, the invoice is blocked in the IS ESF portal until funds are added.
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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