Mandatory

The Kazakhstan Tax Code was updated on 1 January 2019, for pre-determined entities selling goods and providing services must issue electronic invoices via the e-Invoicing System (IS ESF) which is used for invoice transfer between customers, suppliers, and the state. Resident legal entities, non-resident legal entities operating in the Republic of Kazakhstan via a branch, and individual entrepreneurs are under obligation.

Kazakhstan taxpayers issuing real-time reports which are involved in sales of certain types of goods should register these goods within the Virtual Warehouse (VW) module of IS ESF e-Invoicing system. If those goods are not recorded in the VW module, their sale is not possible.

Taxpayers transporting import and export goods from warehouses can produce delivery notes electronically. The electronic consignment note pilot project is being implemented, the date for mandatory implementation has not been published yet. Filing a tax return is mandatory and it must be submitted in both electronic and hard copy format on a quarterly basis.