Simplified Tax Regime 2026: Is It Necessary to Issue an Electronic Invoice? - FCHAIN

Simplified Tax Regime 2026: Is It Necessary to Issue an Electronic Invoice?

 In 2026, entrepreneurs operating under the special tax regime (STR) based on a simplified declaration continue to ask: are they required to issue electronic invoices (EI) if they are not VAT payers?

Let’s review the legal provisions and practical situations.

 

Is a business under the simplified regime a VAT payer?

According to Article 99 of the Tax Code of the Republic of Kazakhstan, a taxpayer applying a special tax regime is not subject to VAT registration.

This means that a company or sole proprietor under the simplified declaration:

• is not recognized as a VAT payer;
• does not charge VAT on goods and services;
• does not submit VAT reports.

However, the status of a non-VAT payer does not automatically exempt the taxpayer from the obligation to issue an invoice.

 

Is it necessary to issue an invoice in 2026?

A taxpayer applying the simplified tax regime (simplified declaration), even if not a VAT payer, is required to issue an invoice when selling goods, works, or services, unless otherwise provided by law.

In most cases, the invoice is issued electronically through the EI system.

 

When is issuing an invoice not required?

Legislation provides certain exceptions. An invoice is not required in the following cases:

Payments via cash register or mobile application

If the sale is accompanied by:

• issuance of a cash register receipt;
• payment via POS terminal;
• issuance of a receipt through a special mobile application,

an invoice is not required.

 

Sales to individuals paid with electronic money

If goods or services are sold to individuals and payments are made: using electronic money, and using electronic payment methods, issuing an invoice is not mandatory.

 

Payment for utilities and communication services through banks

When payments are made through second-tier banks or postal operators for utility services and communication services, an invoice is not issued to individuals.

 

Passenger transportation

An invoice is not required when issuing: railway tickets (paper or electronic), airline tickets (including electronic tickets).

 

Free transfer to individuals

If there is: free transfer of goods; free performance of works or services to an individual who is not an individual entrepreneur or private practitioner, an invoice is not required.

 

How FChain Helps

Issues related to issuing EI under the simplified regime often led to mistakes: entrepreneurs either fail to issue invoices when required or complete them incorrectly. This results in tax notifications, penalties, and unnecessary inspections.

FChain takes this under control and provides:

• Full accounting support.
• Compliance monitoring with the Tax Code of the RK – we track legislative changes and adjust your accounting to meet 2026 requirements.
• Support during tax audits – if tax authorities have questions, we provide professional guidance and representation.

Working with FChain allows you to focus on growing your business rather than worrying about EI and tax compliance risks.

 

How to Properly Close an Individual Entrepreneur in 2026

 

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