Kazakhstan has updated its mandatory B2B e-invoicing requirements, which will take effect from January 1, 2026, through the Electronic Invoice Information System (IS ESF) e-invoicing portal.
The transition to e-invoicing began with a voluntary system in 2014 and evolved into a mandatory requirement for various taxpayers in 2017. The recent amendments to the Tax Code further broaden the scope of mandatory e-invoicing to include additional non-VAT registered businesses.
The changes introduce three key updates:
New Status Designations: There are updated statuses for canceled or blocked e-waybills, VAT deductions, and invoices associated with state support initiatives.
Enhanced Data Lines: New data fields for e-invoices will capture details such as quantities and numbers of supplies.
Tax Number Recording: Provisions have been added for recording the tax identification numbers of export customers residing in Eurasian Economic Union member states.
Beginning in 2026, various non-registered taxpayers will also be subject to these requirements, including international couriers, importers, forwarding agents, customs service providers, legal professionals, and medical services.
As part of its preparations, Kazakhstan is currently conducting a pilot program in 2025 aimed at managing VAT obligations on a weekly basis for taxpayers.
Background on E-Invoicing in Kazakhstan
Kazakhstan first introduced voluntary electronic invoicing in 2014, which became mandatory in 2017. All e-invoices must now be issued via the State Revenue Committee's IS ESF portal, a platform that facilitates pre-clearance of VAT invoices among suppliers, tax authorities, and customers. Additionally, businesses are required to report the movement of goods using electronic consignment notes.
E-Invoicing Process in Kazakhstan
All businesses, regardless of their VAT registration status, are required to submit their sales invoices through the IS EFF portal. A pilot program for exempting non-taxpayers has been trialed since July 2021. To access the ESF portal, businesses must first apply to the National Certifying Center for authorization using an electronic pass or key. Subsequently, they must obtain a digital signature that complies with GOST standards, which must accompany each XML e-invoice. Businesses then register on the IS EFS website, specifying the head of their legal entity and authorized users, along with necessary details such as the Business Identification Number (BIN) and Personal Identification Number (PIN).
Implementation of Electronic Consignment Notes
Kazakhstan is also in the process of implementing an electronic consignment note system to facilitate the electronic tracking of goods movement. This initiative has seen adoption in countries such as India and several nations in South America to ensure accurate reporting and payment of VAT. While the original implementation was scheduled for 2021, disruptions caused by COVID-19 have introduced uncertainty regarding the timeline.
This electronic consignment note system will be integral to the "virtual warehouse" regime, which aims to monitor the import, processing, clearance, and re-export of goods within Kazakhstan.
How Can KGT Support You?
KGT has created an SAP-integrated e-invoicing add-on solution for Kazakhstan, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic electronic invoices in the legal format and controls before submission. When SAP DRC launched the Kazakhstan e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for Kazakhstan e-invoicing services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
KGT is an SAP partner for PE services and an SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409
