Deadline for Issuing E-Invoices on VAT for Non-Residents to Change Retroactively from January 2026

• The deadline for issuing electronic invoices (ESF) for VAT on non-residents will be changed retroactively from January 1, 2026.
• The new rule allows ESF issuance within 15 calendar days from the date of service acquisition, instead of 5 days after VAT payment.
• VAT deduction will be based on the date of VAT payment for non-residents.
• No administrative penalties will be applied for late ESF issuance for Q1 2026, and the requirement does not apply to Q4 2025 transactions.
• Detailed explanations and amendments to the Tax Code will be provided by the authorities.

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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