In some cases, electronic invoice is not required. This also applies to those sellers who sold goods to individuals for personal use.  The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan also told about other cases when electronic invoice was not required.

According to the Rules of the pilot project (link to the Rules: http://adilet.zan.kz/rus/docs/V2100023152 ) from January 1 to December 31, 2021, taxpayers selling goods from the List of exemptions, imported goods and goods received in the "Virtual Warehouse" module, have the right not to issue an electronic invoice, including one electronic invoice per day when selling goods to:

1) individuals who use the purchased goods for personal, family, home or other use not related to entrepreneurial activity (final consumption);

2) individuals and legal entities - taxpayers who are subjects of micro-entrepreneurship in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, and who are not VAT payers.

According to the amendments to the Tax Code, since 2022, these taxpayers do not issue an electronic invoice when selling it to:

1) individuals who use the purchased goods for personal, family, home or other use not related to entrepreneurial activity (final consumption);

2) individuals or legal entities that are subjects of micro-entrepreneurship in accordance with the Entrepreneurial Code of the Republic of Kazakhstan.

"Thus, in 2021, in order to determine the obligations to issue electronic invoice when selling goods included in the List of exemptions, imported goods and goods received in the Virtual Warehouse module, it is necessary to be guided by the provisions of the Rules of the pilot project, and in 2022 by the provisions of paragraphs 1 and 13 of Article 412 of the Tax Code," - the SRC noted.

"We also inform that in accordance with the current Rules of the Goods accompanying note, as well as the Pilot project for the Goods accompanying note, there are no obligations to issue the Goods accompanying note to individuals," - the SRC concluded.