{"id":50647,"date":"2026-02-26T12:42:42","date_gmt":"2026-02-26T09:42:42","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=50647"},"modified":"2026-02-26T12:49:32","modified_gmt":"2026-02-26T09:49:32","slug":"simplified-tax-regime-electronic-invoice-kazakhstan-2026","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/simplified-tax-regime-electronic-invoice-kazakhstan-2026\/","title":{"rendered":"Simplified Tax Regime 2026: Is It Necessary to Issue an Electronic Invoice?"},"content":{"rendered":"<h2><strong>Simplified Tax Regime 2026: Is It Necessary to Issue an Electronic Invoice?<\/strong><\/h2>\n<p><strong>\u00a0<\/strong>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?<\/p>\n<p>Let\u2019s review the legal provisions and practical situations.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Is a business under the simplified regime a VAT payer?<\/strong><\/p>\n<p>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.<\/p>\n<p>This means that a company or sole proprietor under the simplified declaration:<\/p>\n<ul>\n<li>is not recognized as a VAT payer;<\/li>\n<li>does not charge VAT on goods and services;<\/li>\n<li>does not submit VAT reports.<\/li>\n<\/ul>\n<p>However, the status of a non-VAT payer does not automatically exempt the taxpayer from the obligation to issue an invoice.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Is it necessary to issue an invoice in 2026?<\/strong><\/p>\n<p>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.<\/p>\n<p>In most cases, the invoice is issued electronically through the EI system.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>When is issuing an invoice not required?<\/strong><\/p>\n<p>Legislation provides certain exceptions. An invoice is not required in the following cases:<\/p>\n<p>Payments via cash register or mobile application<\/p>\n<p>If the sale is accompanied by:<\/p>\n<ul>\n<li>issuance of a cash register receipt;<\/li>\n<li>payment via POS terminal;<\/li>\n<li>issuance of a receipt through a special mobile application,<\/li>\n<\/ul>\n<p>an invoice is not required.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Sales to individuals paid with electronic money<\/strong><\/p>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Payment for utilities and communication services through banks<\/strong><\/p>\n<p>When payments are made through second-tier banks or postal operators for utility services and communication services, an invoice is not issued to individuals.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Passenger transportation<\/strong><\/p>\n<p>An invoice is not required when issuing: railway tickets (paper or electronic), airline tickets (including electronic tickets).<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Free transfer to individuals<\/strong><\/p>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>How FChain Helps<\/strong><\/p>\n<p>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.<\/p>\n<p>FChain takes this under control and provides:<\/p>\n<ul>\n<li><strong>Full accounting support<\/strong>.<\/li>\n<li><strong>Compliance monitoring with the Tax Code of the RK<\/strong> \u2013 we track legislative changes and adjust your accounting to meet 2026 requirements.<\/li>\n<li><strong>Support during tax audits<\/strong> \u2013 if tax authorities have questions, we provide professional guidance and representation.<\/li>\n<\/ul>\n<p>Working with FChain allows you to focus on growing your business rather than worrying about EI and tax compliance risks.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"https:\/\/kz.f-chain.com\/en\/feautured-post\/how-to-close-individual-entrepreneur-kazakhstan-2026\/\">How to Properly Close an Individual Entrepreneur in 2026<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>\ud83d\udce9<\/strong><strong> almaty@f-chain.com<br \/>\n<\/strong><strong>\ud83d\udcf1<\/strong><strong> WhatsApp: +7 771 214 1820<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Simplified Tax Regime 2026: Is It Necessary to Issue an Electronic Invoice? \u00a0In 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\u2019s review the legal provisions and practical situations. &nbsp; Is a<\/p>\n","protected":false},"author":6,"featured_media":50648,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-50647","post","type-post","status-publish","format-standard","hentry","category-feautured-post","category-news-ribbon"],"acf":[],"_links":{"self":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/50647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/comments?post=50647"}],"version-history":[{"count":2,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/50647\/revisions"}],"predecessor-version":[{"id":50658,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/50647\/revisions\/50658"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media\/50648"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=50647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/categories?post=50647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/tags?post=50647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}