E-Invoicing Rules: What Will Change from October 13, 2026 - FCHAIN

E-Invoicing Rules: What Will Change from October 13, 2026

From October 13, 2026, the rules for issuing invoices and the invoice form will change in Kazakhstan. The amendments were introduced by an order of the Minister of Finance to Order No. 629 dated October 28, 2025. The rules for issuing invoices and the invoice form have been revised. The amendments are related, in particular, to bringing the rules into compliance with the Digital Code. At the same time, the procedure for completing electronic invoices (e-invoices) under joint activity agreements and when transferring property under financial leasing arrangements is being clarified. Certain requirements for completing the e-invoice form are also being amended. The procedures for biometric identification, confirmation of corrected and supplementary e-invoices, and the deadlines for issuing them remain unchanged. Below, we consider in more detail which provisions of the rules will change and what should be taken into account when completing e-invoices from October 13, 2026.

 

New Name of the E-Invoicing System

One of the amendments concerns the terminology used in the rules. The Electronic Invoice Information System will be referred to as the Digital Electronic Invoice System, or the E-Invoicing System. Corresponding changes will also be made to other terms used in the rules. An “Electronic Invoice Information System participant” will be referred to as an “E-Invoicing System participant,” while an “Electronic Invoice Information System operator” will become an “E-Invoicing System operator.” The name of one of the electronic invoice statuses will also change. The status “Blocked by the Electronic Invoice Information System” will be replaced with “Blocked by the E-Invoicing System.” The amendments in this area primarily concern the terminology used in the rules and bring it into line with the new regulatory framework.

 

Authentication of E-Invoices with an Electronic Digital Signature

The amendments also affect the provisions governing the use of electronic digital signatures. Under the revised rules, an electronic invoice must be authenticated with an electronic digital signature in accordance with the Digital Code. Previously, the rules referred to the Law of the Republic of Kazakhstan “On Electronic Document and Electronic Digital Signature.” In addition, the terminology used for a person working with e-invoices will change. Line 45 of the invoice form and the power of attorney for working in the system will use the wording “person authorized to authenticate e-invoices.”

 

What Will Change for E-Invoices Under Joint Activity Agreements

A separate set of amendments concerns the procedure for completing e-invoices for transactions carried out under joint activity agreements. Section B, “Supplier Details,” must specify the details of one of the participants in the joint activity agreement to whom the e-invoice is issued. This information must be entered in the line designated for the supplier in accordance with subparagraph 1) of paragraph 1 of Article 496 of the Tax Code. If a transaction under a joint activity agreement is carried out through an authorized representative, the representative’s details must be entered in the line designated for the supplier’s authorized representative in accordance with paragraph 3 of Article 496 of the Tax Code. A similar approach applies to Section C, “Recipient Details.” It must specify the details of one of the participants in the joint activity agreement whom the supplier has identified as the buyer. This requirement applies in accordance with subparagraph 1) of paragraph 2 of Article 496 of the Tax Code. If the acquisition is made through an authorized representative, the details of the recipient’s authorized representative must be specified in the corresponding line. The revised rules therefore clarify whose details must be indicated in the supplier and recipient sections for transactions carried out under joint activity agreements.

 

When the Participation Share Must Be Specified

The amendments also affect the completion of lines relating to the participation share in joint activities. Line 7.1, “Participation Share,” will become mandatory for the supplier when box “E” or “F” is selected in line 10, “Supplier Category.” A similar requirement applies to the recipient: line 17.1 must be completed when box “D” is selected in line 20, “Recipient Category.” Under the version of the rules applicable before the amendments take effect, completion of these lines is at the taxpayer’s discretion. From October 13, their completion will become mandatory in the cases specified by the rules. For companies carrying out transactions under joint activity agreements, this is one of the practical amendments that directly affects the procedure for completing the e-invoice form.

 

E-Invoices When Transferring Property Under Financial Leasing

Another set of amendments concerns financial leasing. In Chapter 4 of the Explanatory Notes on Completing the Invoice Form, references to the columns of Section G are being brought into line with the current form. The procedure for completing the initial e-invoice when property is transferred under financial leasing is also being clarified. The lessor will be required to provide the following information:

1. in column 7 — the whole number of goods transferred;
2. in column 11 — the value of the goods as the total amount of all lease payments under the agreement, excluding the amount of remuneration;
3. in column 14 — the amount of turnover determined in accordance with paragraph 4 of Article 462 of the Tax Code;
4. in column 17 — the amount of the periodic payment, including indirect taxes;
5. in column 20 — the product identifier.

The rules therefore separately establish how the quantity of transferred goods, their value, the amount of turnover, the periodic payment, and the product identifier must be reflected in the initial e-invoice.

 

How to Complete Subsequent E-Invoices Under Financial Leasing

A different procedure for completing certain columns applies to subsequent e-invoices issued for property transferred under financial leasing.

1. In column 2, code “6” must be specified. Columns 7 and 11 must remain blank.
2. Column 17 must indicate the amount of the periodic payment, while column 20 must contain the product identifier.

This clarification is also related to the fact that the previous version of the Explanatory Notes contained references to different column numbering and Article 381 of the 2017 Tax Code. Under the revised rules, the relevant provisions are brought into line with the current invoice form and the applicable provisions of the Tax Code.

 

Which Lines of Section E Will Become Mandatory

The amendments also affect Section E, “Agreement (Contract),” of the invoice form.

Two lines will become mandatory:

1. line 28, “Payment Method”;
2. line 29, “Dispatch Method.”

The taxpayer may complete the remaining lines of Section E where necessary. Therefore, when issuing e-invoices after the amendments take effect, businesses should take into account the mandatory completion of these two items in the section relating to the agreement or contract.

 

Which Provisions Will Remain Unchanged

The revised rules affect a number of requirements concerning the form and procedure for completing e-invoices, but not all existing procedures will change. The biometric identification procedure will remain unchanged. The procedure for confirming corrected and supplementary e-invoices will also remain unchanged. The deadlines for issuing e-invoices will not change after the amendments take effect. The key amendments therefore focus on the terminology of the system, bringing the rules into compliance with the Digital Code, and clarifying the procedure for completing certain details and columns of e-invoices.

 

What Will Change for Businesses from October 13

The amendments to the e-invoicing rules affect both the general provisions governing the use of the system and certain types of business transactions. For users of the system, the terminology used in the rules and the legal basis for authenticating e-invoices with an electronic digital signature will change. For participants in joint activity agreements, the procedure for identifying suppliers, recipients, and authorized representatives is clarified, while information on the participation share becomes mandatory in the cases specified by the rules. For financial leasing transactions, the procedure for reflecting information in initial and subsequent e-invoices is clarified. In addition, when completing Section E, businesses must take into account the mandatory completion of the “Payment Method” and “Dispatch Method” lines. At the same time, the amendments do not revise the deadlines for issuing e-invoices, the biometric identification procedure, or the existing procedure for confirming corrected and supplementary electronic invoices.

 

FChain Services for Businesses

The amendments taking effect on October 13, 2026 require businesses to take the updated e-invoice completion requirements into account when maintaining accounting and tax records. They are particularly relevant to transactions conducted under joint activity agreements and financial leasing arrangements, while certain amendments, including the mandatory completion of lines in Section E, apply to the e-invoice form more generally.

FChain provides accounting and legal support to businesses in Kazakhstan. The following services are relevant to activities involving the recording of business transactions and preparation of documentation:

• Accounting and tax services — maintenance of a company’s accounting and tax records and support for ongoing accounting processes in accordance with applicable requirements.
• Accounting Recovery — restoration of accounting data and documentation where records are incomplete, contain errors, or need to be brought into proper order.
• Legal services — advisory and legal support for companies on matters relating to the legislation of the Republic of Kazakhstan and its application to business activities.
• Legal support for business — legal support for a company’s ongoing activities, including matters related to documenting business relationships and interactions with counterparties.
• Drafting contracts — preparation and review of agreements taking into account the nature of the transaction and the terms governing the relationship between the parties.

Accurate completion of e-invoices is connected with accounting data and the documents on the basis of which business transactions are recorded. Amendments to the e-invoicing rules should be taken into account when maintaining records and preparing the relevant documentation, particularly in cases where a specific procedure for completing invoices applies. FChain’s accounting and legal support enables businesses to take a comprehensive approach to accounting and contractual documentation, take into account the current requirements of Kazakhstan legislation, and maintain consistency across the relevant business processes.

 

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Prepared by: Anel Kosmaganbetova

Assistant to the Director

FChain Kazakhstan

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