E-Invoice: How IEs under GTR should issue them - FCHAIN

E-Invoice: How IEs under GTR should issue them

 

Starting from 2026, the new Tax Code of the Republic of Kazakhstan introduces significant changes to the application of value-added tax (VAT) and the issuance of electronic invoices. Let’s take a closer look at how these changes affect individual entrepreneurs (IEs) operating under the general tax regime (GTR).

 

Who is considered a VAT payer?

In 2026, the threshold for mandatory VAT registration remains unchanged at 10,000 MCI based on annual turnover.

IEs under the general tax regime:

1. are required to register for VAT if the threshold is exceeded;
2. may voluntarily register even if their income is below the threshold.

An important change relates to special tax regimes:

IEs applying the simplified declaration regime are not recognized as VAT payers regardless of their turnover starting from 2026. Thus, in practice, only IEs under the general tax regime can be VAT payers.

 

Obligation to issue Electronic Invoice

According to Article 207 of the new Tax Code of Kazakhstan, VAT payers are required to issue Electronic Invoices in the standard manner. However, this obligation is not limited solely to VAT payers. Under Article 208 of the Tax Code, taxpayers who are not registered for VAT must also issue Electronic Invoices in the following cases:

1. sale of goods recorded in the “Virtual Warehouse” module;
2. international transportation services;
3. participation in foreign economic activities;
4. other cases explicitly provided for by law.

 

When Electronic Invoice is not required

Issuing an Electronic Invoices is not required if, transactions with individuals are confirmed by cash register receipts, payment documents are used and the transaction falls under exceptions established by tax legislation.

 

Electronic Invoice issuance procedure

Electronic Invoices must be issued electronically through the “Electronic Invoices” information system (IS ESF) in accordance with Article 209 of the Tax Code.

Paper invoices are allowed only in limited cases:

1. lack of internet access;
2. technical failures in the system;
3. other circumstances defined by law.

 

Electronic Invoice issuance deadlines

The general deadline for issuing an Electronic Invoices is:

15 calendar days from the date of the transaction.

In certain cases, special deadlines apply:

1. by the 20th day of the month following the reporting period;
2. other deadlines established for specific types of transactions.

 

Liability

Failure to comply with Electronic Invoices issuance rules and deadlines results in administrative liability under the Code of Administrative Offenses of Kazakhstan. Possible penalties include: a warning and fines (depending on the nature of the violation and business category).

 

Key takeaway

The obligation to issue Electronic Invoice is not directly linked to VAT registration status. It is determined by the nature of the transactions, participation in foreign economic activity, and the requirements of the tax legislation of the Republic of Kazakhstan.

 

FChain Accounting and Tax Services

Errors in invoicing and tax accounting can result in fines and unnecessary audits. FChain provides comprehensive accounting and tax services for businesses:

• bookkeeping and tax accounting;
• preparation and submission of tax reports;
• payroll calculation;
• accurate and timely Electronic Invoices issuance;
• prompt support on all matters.

With FChain, you gain not just a service provider, but a reliable partner who continuously monitors legislative changes, mitigates tax risks, and helps you make well-informed financial decisions.

 

Strengthening Protection of Workers’ Rights in Kazakhstan

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

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