The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan told which business entities are exempt from issuing electronic invoices. The innovations have been in effect since 2021. 

"To simplify the fulfillment of obligations on issue of electronic invoices (electronic invoice) the State Revenue Committee of the Ministry of Finance has launched a pilot project, whereby  from January 1 to December 31, 2021, the certain categories of taxpayers, are exempted from obligation to issue the electronic invoice" - the SRC reported.

The procedure for implementing the pilot project is established by the Order of the Minister of Finance of the Republic of Kazakhstan No. 588 dated June 18, 2021.

The following entities are exempted from obligation to issue the electronic invoice: 

1) business entities on civil law transactions worth more than 1000 MCI (2.9 million tenge);

2) business entities when selling goods to individuals for the end use;

3) self-employment entities- non-payers of VAT when selling goods to individuals and legal entities. 

It should be taken into account that if the recipient of goods, works and services requires to  issue an invoice, the supplier shall fulfill such a requirement.

Taxpayers who meet one of the above conditions will be considered participants in the pilot project.