Changes to Waybills and Electronic Invoices in 2026 - FCHAIN

Changes to Waybills and Electronic Invoices in 2026

Kazakhstan continues to modernize its electronic document management system. The State Revenue Committee and the Ministry of Finance have introduced amendments to the forms of Waybills (SNT) and Electronic Invoices (ESF), as well as to the rules governing their issuance. The new requirements have already been implemented in the ESF Information System and require the attention of accountants, entrepreneurs, and companies working with electronic documents.

 

What Has Changed in SNT?

The updated Waybill (SNT) form includes the following changes:

• the numbering of columns in sections G–G10 has been changed;
• a new mandatory field “Product Code” has been added to sections G6, G7, and G10.

These changes are intended to improve product identification and standardize document preparation.

 

What Has Changed in the ESF Form?

Several amendments have also been introduced to the Electronic Invoice (ESF).

1. Changes to Section G

The numbering of columns in Section G has been revised.

2. Supplier Categories Updated

The following supplier categories have been removed from Section B:

• ~ Private Enforcement Officer;
• ~ Mediator;
• ~ Notary.

The following supplier categories have been removed from Section C:

• ~ Attorney;
• ~ Private Enforcement Officer;
• ~ Mediator;
• ~ Notary.

3. “Payment Terms” Replaced with “Payment Method”

One of the most significant changes is the renaming and revised completion requirements of Field 28 in Section E “Agreement (Contract)”. The former field “Payment Terms under the Contract” has been replaced with “Payment Method”, which is now mandatory. Only two values are allowed:

• ~ Cash;
• ~ Non-cash.

Not only has the field name changed, but the procedure for completing it has also been updated. Therefore, the new requirements must be observed when issuing Electronic Invoices.

 

New ESF Issuance Rules

As of 1 January 2026, the new Rules for Issuing Electronic Invoices came into force. The Rules define:

1. the updated ESF form;
2. document statuses;
3. transaction types;
4. requirements for certification using an Electronic Digital Signature (EDS) and biometric authentication;
5. the structure of the Electronic Invoice;
6. the procedure for completing mandatory fields.

Accordingly, all organizations using Electronic Invoices must prepare their documents in compliance with the updated requirements.

 

1C Update

An update has also been released for users of 1C: Accounting for Kazakhstan, Edition 3.0. On 10 July 2026, patch EF_00_00063749 for release 3.0.73.1 was published, implementing all required amendments related to ESF and SNT in accordance with the current legislation. Companies are advised to install the software update promptly to avoid errors when preparing electronic documents.

 

What This Means for Businesses

The updated SNT and ESF forms require businesses to review their internal processes and ensure that their accounting systems comply with the new requirements. Using outdated templates or failing to update software in a timely manner may result in document preparation errors and additional inquiries from regulatory authorities. Timely adaptation to these changes will help ensure proper tax accounting, reduce compliance risks, and maintain uninterrupted business operations.

 

FChain – Comprehensive Business Support

FChain Kazakhstan specialists help companies operate in full compliance with the legislation of the Republic of Kazakhstan. We offer:

• company, branch, and representative office registration;
• accounting and tax support;
• preparation and submission of tax, statistical, and financial reports;
• HR administration and personnel support;
• legal support for businesses;
• consulting on tax and corporate law matters;
• support for foreign companies, including Employer of Record (EOR) services, work permit processing, and visa support.

If your business requires a reliable partner for accounting, HR, or legal support, the FChain team is ready to provide comprehensive solutions tailored to your company’s needs.

 

Amendments to the Tax Code: New Initiatives and Tax Incentives

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

 📩 almaty@f-chain.com
📱 WhatsApp: +7 771 214 1820