STATE REVENUE COMMITTEE

OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

Press Release

All VAT payers are required to issue electronic invoices

From 2019, all VAT payers when selling goods, works, and services are required to issue invoices in an electronic form, that is, in the E-invoicing information system (EIIS).

In addition to VAT payers, e-invoicing is mandatory for the following three categories of taxpayers, regardless of their VAT registration. They are:

- commission agents and freight forwarders who are not VAT payers;

- taxpayers when selling goods included in the List of goods exemptions;

- taxpayers when selling imported goods.

Initially, the List was approved by the Decision of the Council of the Eurasian Economic Commission No. 59 dated October 14, 2015 in accordance with the commitments made as a condition of accession to the WTO on the basis of the Protocol signed by the heads of EEU member states (Burabay, October 16, 2015).

A t present, the current list of goods exemptions approved by the order of the Minister of National Economy of the Republic of Kazakhstan No. 58 dated 09.02.2017 “On approval of the list of goods in respect of which import duties are applied, the size of the rates and their validity period”.

This list of goods is available on the official Internet resource of the SRC MF RK in the tab “WTO”.

The Tax Code provides for cases in which an invoice may not be issued:

- when selling goods, works, services, settlements for which are carried out in cash or via wire transfer with the provision of a cash register receipt to the buyer; 

- in the case of selling goods, works, services to individuals, payments for which are made using electronic money or means of electronic payment;

- when making payments through second-tier banks, a mail operator for utilities and communication services provided to an individual;

- registration of passenger transportation by rail or air transport with a hard copy of thel ticket, electronic ticket or electronic travel document;

- in case of free transfer of goods to an individual who is not an individual entrepreneur or a person engaged in private practice.

Thus, persons who are obliged to issue an electronic invoice are entitled not to issue invoices in the above cases, with the exception of the goods included in the List.

For the goods included in the List, the Rules on e-invoicing have established that when selling goods to individuals included in the List, one electronic invoice, indicating the total quantity of goods sold for each type separately can be issued.

Provided that, the Code of Administrative Offenses of the Republic of Kazakhstan provides for administrative responsibility for failure to issue or timely issue of an e-invocie (Article 280-1).

Press Service

of the State Revenue Committee MF RK

(Zhenis Ave, 11)