Electronic Invoice for Non-Resident Services-FCHAIN

Electronic Invoice for Non-Resident Services

When purchasing works and services from non-residents, Kazakhstani companies face a specific VAT administration procedure. This is due to the fact that, before the submission of the VAT Declaration (Form 300.00), information on such transactions is not always timely and accurately reflected in information systems. As a result, discrepancies arise in the amounts of VAT claimed for offset, and the number of cameral control notifications increases.
To address this issue, a mechanism for issuing an electronic invoice (EI) for non-resident services to one’s own address has been introduced.

 

Why an EI for a non-resident is required

The main purpose of issuing an EI “to oneself” is to ensure accurate and transparent reflection of VAT paid for a non-resident in information systems. Such an EI confirms the fact of VAT payment to the state budget and allows for an unambiguous determination of the date from which VAT may be claimed for offset. Thanks to this mechanism, tax authorities receive the necessary data before the VAT declaration is submitted, significantly reducing the risk of errors, discrepancies, and additional audits.

 

When and within what timeframes the EI must be issued

An EI for non-resident services must be issued after the VAT for the non-resident has been paid to the budget. The statutory deadline is no later than 5 calendar days from the date of such payment.
It is important to note that the right to claim VAT for offset arises specifically on the EI issuance date, not on the date of the service completion act, invoice, or contract with the non-resident.

 

Why the EI is issued to one’s own address

In practice, the company acts as a tax agent and independently pays VAT on behalf of the non-resident. Therefore, the EI is issued in such a way that the recipient is the company itself as a VAT payer. The non-resident is indicated in the “Supplier” section.
This approach allows for the correct recording of the tax liability and the subsequent VAT offset within existing information systems.

 

How this mechanism benefits businesses

Issuing an EI for non-resident services enables companies to correctly record VAT in advance, reduce the risk of cameral control notifications, and avoid disputes regarding the date of VAT offset. This simplifies tax administration and makes VAT accounting more predictable and transparent.

 

How FChain can help

FChain helps companies automate and simplify the processing of EIs and VAT related to transactions with non-residents. We provide guidance on proper EI issuance, configure accounting systems, and support the entire electronic invoicing process in compliance with the legislation of the Republic of Kazakhstan.

With FChain, you reduce tax risks, save accounting time, and confidently pass cameral control.

 When Foreign Companies Must Pay Tax in Kazakhstan?

For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

January 22, 2026