State Revenue Committee will conduct matching control of electronic invoices - FCHAIN

State Revenue Committee will conduct matching control of electronic invoices

 

The State Revenue Committee of the Republic of Kazakhstan continues to strengthen preventive measures aimed at preventing the issuance of fictitious electronic invoices (e-invoices).

One of the innovations introduced in the Tax Code is the implementation of control at the stage of issuing electronic invoices. This control is carried out in two formats:

• matching control
• automated control

 

Matching control

Matching control is performed by comparing issued e-invoices with:

• taxpayers’ tax reports
• data from authorized government bodies
• information from second-tier banks
• other available information sources

If signs of issuing e-invoices without an actual transaction are identified during the review, the taxpayer will receive a corresponding notification.

If the notification is not fulfilled within the установленный срок, the system may suspend the ability to issue e-invoices.

 

What taxpayers should do

If the taxpayer disagrees with the identified violations, they may submit explanations with justification and attach supporting documents, such as: contracts, completion certificates, delivery notes, and documents confirming the origin of goods. If the taxpayer agrees with the notification, it can be fulfilled by recalling the risky e-invoice.

 

Automated control and the “e-Tamga” service

For taxpayers who fulfilled the matching control notification by recalling the e-invoice, automated control of e-invoice issuance may subsequently be applied.

For this purpose, a special service called “e-Tamga” has been introduced. It calculates the VAT balance in real time based on:

• purchased goods, works and services
• sold goods, works and services

Within this control framework, e-invoices can be issued only within the available VAT balance formed on the basis of confirmed expenses.

If the balance is insufficient, the system will not assign a number to the issued e-invoice.

 

Issuing e-invoices with insufficient balance

In such cases, the taxpayer may secure the VAT amount specified in the e-invoice by transferring funds to a special treasury account of the SRC. The payment can be made either by the taxpayer or by their buyer.

 

Duration of control

Automated control is not permanent and will be terminated 12 months after its introduction.

Early termination of control is also possible if the following conditions are met:

• the tax account is replenished monthly for 6 months
• at least 50% of the replenished amounts are used when issuing e-invoices

 

Important for taxpayers

The State Revenue Committee plans to conduct matching control of e-invoices in the near future and urges taxpayers to respond to notifications in a timely manner in order to avoid suspension of electronic invoice issuance.

 

FChain Accounting and Tax Services

FChain specialists provide comprehensive support to companies in accounting and tax matters. We offer:

• full accounting and tax management — within this service, we ensure accurate bookkeeping and proper issuance of all primary documentation, including electronic invoices, thereby guaranteeing smooth compliance with matching control requirements;
• consultations on taxation matters;
• turnkey accounting outsourcing.

 

Our experts are ready to take over all aspects of your accounting, allowing you to focus on growing your business and core entrepreneurial activities.

 

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