{"id":53904,"date":"2026-10-28T09:20:41","date_gmt":"2026-10-28T06:20:41","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=53904"},"modified":"2026-10-28T09:20:41","modified_gmt":"2026-10-28T06:20:41","slug":"electronic-acts-kazakhstan-2027","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/electronic-acts-kazakhstan-2027\/","title":{"rendered":"Electronic Acts of Completed Work in Kazakhstan: New Turnover Date Rules for 2027"},"content":{"rendered":"

Electronic Acts of Completed Work in Kazakhstan: New Turnover Date Rules for 2027<\/strong><\/h2>\n

Kazakhstan is planning to introduce a pilot project that will allow taxpayers to independently specify the actual date of completion of work or provision of services when issuing electronic acts of completed work (EACWs). The Ministry of Finance of the Republic of Kazakhstan has developed a corresponding draft order proposing changes to the procedure for determining the date of taxable turnover in the Electronic Invoicing Information System (IS ESF). The main objective of the initiative is to address difficulties arising when counterparties sign electronic acts in different tax periods and to create more convenient conditions for electronic document management. The draft is open for public discussion until November 9, 2026. The pilot project is scheduled to run from January 1 to December 31, 2027. However, the implementation dates have not yet been finalized in the published draft order.<\/p>\n

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Why Is the Procedure for Determining the Turnover Date Being Revised?<\/h3>\n

Under paragraph 3 of Article 460 of the Tax Code of the Republic of Kazakhstan, the date of taxable turnover for work and services is considered to be the date of their completion, determined by the signing date specified in the act of completed work. When an EACW is issued through the IS ESF, the signing process is completed only after the second party signs the document. In practice, this may create difficulties in determining the appropriate tax period. For example, if a contractor issues an electronic act on March 31 and the customer signs it on April 1, the signing process is completed in the following quarter, even though the work may have actually been completed in March. This situation complicates the recognition of turnover in the relevant tax period and the issuance of an electronic invoice. In some cases, taxpayers prefer to use paper-based acts in Form R-1, as these allow the actual completion date to be specified regardless of when the parties sign the document. The proposed changes aim to eliminate this limitation in the electronic format.<\/p>\n

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How Will the Turnover Date Be Determined Under the New Rules?<\/h3>\n

Under the pilot project, participants are expected to be able to independently specify the actual date of completion of work or provision of services in an EACW. This date will be used to determine the date of taxable turnover without being automatically linked exclusively to the date on which the second party signs the electronic act. However, the new mechanism will not allow taxpayers to select dates arbitrarily. The information provided must reflect the actual circumstances of the work performed, be supported by relevant documentation, and comply with tax legislation. A special procedure for determining the turnover date is proposed for pilot project participants, under which the relevant provision of paragraph 3 of Article 460 of the Tax Code will not apply. Taxpayers who do not participate in the project will continue to determine the turnover date in accordance with the general provisions of the legislation. The proposed mechanism will make it possible to account for the actual timing of contractual performance and reduce the dependence of tax accounting on the duration of document approval between counterparties.<\/p>\n

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Who Will Be Eligible to Participate in the Pilot Project?<\/h3>\n

Participation in the pilot project is expected to be voluntary. Taxpayers registered in the Electronic Invoicing Information System will be eligible to join. To participate, they will need to confirm their consent by signing the relevant notification with an electronic digital signature (EDS) directly in the system. The project is planned to be implemented under Article 92 of the Tax Code of the Republic of Kazakhstan, which will enter into force on January 1, 2027. This article provides for the implementation of pilot projects involving special procedures for tax administration and the fulfillment of tax obligations. Certain safeguards are \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u044b for voluntary participants in relation to violations associated with technical and methodological errors in the information system being tested, as well as errors made when processing transactions under the pilot project. In cases specified by Article 92, administrative penalties and suspension of outgoing transactions on bank accounts will not apply. However, participation in the pilot project does not exempt taxpayers from fulfilling their tax obligations. Companies will still be required to ensure the accuracy of information contained in electronic acts and comply with applicable legal requirements.<\/p>\n

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The Use of Electronic Acts of Completed Work in Kazakhstan Continues to Grow<\/h3>\n

According to the State Revenue Committee (SRC), electronic acts of completed work are becoming an increasingly common tool for documenting business transactions. The proportion of taxpayers using EACWs among those issuing electronic invoices for services increased from 33.4% in 2024 to 37.1% in 2025. During the first nine months of 2026, this figure reached 48.4%. Over the same period, 427,000 taxpayers issued more than 67.7 million electronic invoices for services. At the same time, 206,500 taxpayers issued approximately 17.2 million electronic acts of completed work. The number of EACWs represented 25.4% of the total number of electronic invoices issued for services, compared with 14.8% in 2024. This trend indicates the gradual expansion of electronic primary documentation. The proposed changes may further encourage companies to adopt electronic document management by introducing greater flexibility in determining the date of taxable turnover.<\/p>\n

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What Changes May Follow the Completion of the Pilot Project?<\/h3>\n

During the pilot period, the SRC plans to analyze the procedures for preparing and approving electronic acts. In particular, the assessment will cover the time required to submit documents for signing, the dates on which each party signs them, the reasons for changes to dates, and cases involving refusals to sign, corrections, and cancellations of acts. Particular attention will be paid to the relationship between EACWs, contracts, and electronic invoices. The results will serve as the basis for evaluating the effectiveness of the new mechanism and preparing proposals for further improvements to the legislation. In addition, the introduction of a notification function in the IS ESF is being considered to remind taxpayers of approaching deadlines for issuing electronic acts. In the longer term, the authorities may also explore matching EACW data with payments made in the digital tenge to establish a connection between contract performance, primary accounting documents, and the movement of funds. Final decisions regarding the continued application of the new procedure will be made based on the results of the pilot project.<\/p>\n

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What Should Businesses Consider?<\/h3>\n

The proposed changes are particularly relevant to companies that regularly provide services or perform work and document the corresponding transactions through the IS ESF. The ability to record the actual date of performance will allow businesses to align primary accounting documents more accurately with the relevant tax periods. At the same time, organizations should pay particular attention to the consistency of information contained in contracts, acts of completed work, electronic invoices, and accounting records. Independently determining the turnover date requires documentary evidence confirming the actual completion of work or provision of services. Until the final rules of the pilot project are approved, companies should continue to comply with the current requirements of tax legislation and monitor further developments regarding the initiative.<\/p>\n

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Professional Accounting and Tax Support from FChain Kazakhstan<\/h3>\n

Changes to the procedure for issuing electronic acts of completed work require businesses to pay close attention to primary accounting documentation, the determination of tax periods, and the accurate recording of transactions. FChain Kazakhstan provides professional accounting and legal services aimed at ensuring that business operations comply with the requirements of the legislation of the Republic of Kazakhstan.<\/p>\n

As part of its comprehensive business support, FChain offers the following services:<\/p>\n