In November 2026, legislative changes affecting business activities, financial transactions, construction, auditing, personal data protection, and other sectors will come into effect in Kazakhstan. The new requirements concern the issuance of payment documents, government support for businesses, tax audits, supplier monitoring, and compliance with specific industry regulations. Companies should consider these changes when organizing internal processes, preparing documentation, and fulfilling their obligations to government authorities. Below is an overview of the key legislative developments in November 2026 that are relevant to businesses operating in Kazakhstan.<\/p>\n
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Starting November 8, 2026, Kazakhstan will introduce changes to the rules governing the use of electronic money and the issuance of documents confirming payment transactions. Following a payment made using electronic money, the holder must receive a transaction receipt in electronic or paper form. The receipt must indicate the payment amount, date and time, receipt number, details of the transaction participants, and payment identification information. In particular, the transaction receipt must contain the individual or business identification number of the individual entrepreneur or legal entity, transaction code, information about the sender’s and recipient’s electronic wallets, the operator’s contact details, payment purpose, and recipient information. When electronic money is redeemed, information about the bank and bank account must also be provided. Additional requirements apply to transactions involving payment intermediaries, including foreign organizations. Where electronic money is transferred to an intermediary to pay for services provided by third parties, the payment organization must ensure that the payment document identifies the complete chain of transaction participants. Furthermore, the list of mandatory details in documents issued by payment organizations is being expanded. Such documents must include the time of issuance, an internal transaction identifier, and a unique 12-digit transaction identification number. These changes are intended to improve the transparency of electronic payments and ensure that payment transactions can be traced.<\/p>\n
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Kazakhstan has clarified the procedure for declaring buildings structurally unsafe and subject to demolition or reconstruction. An interdepartmental commission is formed with representatives of the authorized government body and the local executive authority. Where necessary, representatives of civil protection authorities, sanitary and epidemiological control bodies, and other government agencies may participate within the scope of their respective powers. The procedure for notifying property owners of decisions has also been clarified. An administrative decision declaring a building structurally unsafe may be communicated to its owner through one of the following methods:<\/p>\n
Property owners, construction companies, and property management organizations should take these provisions into account.<\/p>\n
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Starting November 7, 2026, Kazakhstan will update the rules governing government support for businesses. The changes cover subsidies, guarantees, grants, and financing for engineering infrastructure.<\/p>\n
The verification of applications is being transferred to a digital system. Reports on completed work and the use of budget funds must be uploaded to the relevant system within two business days of their approval. Entrepreneurs planning to participate in government programs should consider the updated financing conditions, documentation requirements, and deadlines for fulfilling their obligations. When preparing documents for participation in government support programs, entrepreneurs are also advised to verify that their company’s registered business activity corresponds to the General Classification of Economic Activities (OKED)<\/a>.<\/p>\n <\/p>\n Kazakhstan has clarified the procedure for monitoring suppliers of goods and services registered on the Social Services Portal. Local executive authorities must conduct monitoring at least once per quarter. Inspections cover compliance of the declared characteristics of goods and services with legislative requirements, the actual provision of services to persons with disabilities, and the fulfillment of suppliers’ obligations. Particular attention is given to ensuring that specialized transportation services for persons with disabilities meet the established requirements. Monitoring is conducted using information available on the portal, complaints and requests from service recipients, survey results, and information about refusals of goods and services. The monitoring results are submitted to the commission responsible for the Social Services Portal, which develops an action plan to address identified non-compliance. Suppliers must ensure that published information is accurate and that their obligations to service recipients are properly fulfilled.<\/p>\n <\/p>\n Kazakhstan has updated certain provisions governing medical and social assessments (MSA), including personal data processing requirements, referral deadlines, and procedures for appealing expert conclusions. Consent to the collection and processing of personal data and information protected by medical confidentiality is required as a basis for conducting an MSA. As a general rule, medical organizations refer individuals for assessment no earlier than four months after the onset of temporary incapacity for work or, in the case of children and unemployed individuals, the establishment of a diagnosis. Exceptions apply to certain categories of patients, including individuals with irreversible health conditions. Where a person’s health deteriorates due to a condition that caused their disability, referral for reassessment is possible no earlier than two months after the relevant date. For occupational diseases involving minor functional impairments, referral for assessment may be permitted regardless of the duration of temporary incapacity for work, provided that the established conditions are met. The amendments also clarify the procedure for providing copies of audio and video recordings of assessments, involving specialized medical professionals in the consideration of appeals, and challenging expert conclusions. These changes are relevant to medical organizations, employers, and employees when preparing documents related to disability determination and the assessment of loss of occupational working capacity.<\/p>\n <\/p>\n Starting November 3, 2026, Kazakhstan will update the rules for conducting tax audits and preparing tax audit reports. The Ministry of Finance has introduced additional requirements for certifying audit reports. The document must now bear the personal seal of the auditor responsible for the engagement and the seal of the audit organization. The existing requirements for the auditor’s signature and approval by the head of the audit organization remain in place. A new tax audit report template has also been approved. The structure of the report has been revised, including the arrangement of information about the audited entity and the audit findings. Certain outdated fields have been removed, including information about the taxpayer registration certificate, registration as an electronic taxpayer, and registration details of payment terminals. Sections used to present tax audit results have also been updated, including calculations of taxable income, tax losses carried forward, and tax adjustments. Audit organizations should consider the new requirements when preparing reports, while companies should take them into account when commissioning tax audits and using their results.<\/p>\n <\/p>\n Kazakhstan has clarified the accreditation rules for professional audit organizations. Where errors or incomplete documentation are identified, an application is processed through a digital waiting list. Applicants are given up to two business days to correct the deficiencies. This period is not included in the overall timeframe for providing the government service. Failure to address the identified issues will result in rejection. If an application is submitted less than two hours before the end of the business day, the processing period begins on the following business day. The requirements for the composition of governing and working bodies of professional audit organizations have also been clarified. These bodies must consist of auditors who are members of the relevant organization. At least three auditors must have a minimum of three years of audit experience within the preceding five years. Simultaneous membership in different governing bodies of the organization is prohibited. Accreditation applications must also include scanned documents confirming auditors’ professional experience and a copy of the organization’s charter. The overall processing period remains unchanged at three business days.<\/p>\n <\/p>\n Kazakhstan has updated the list of goods subject to accounting in the Virtual Warehouse system. The regulatory document explicitly establishes the obligation to issue accompanying consignment notes for goods included in the relevant list. The annex containing the list of goods has also been fully revised. The updated list includes nine categories:<\/p>\n Companies involved in the production, import, sale, and movement of these goods should consider the updated list when preparing accompanying documents and maintaining inventory records.<\/p>\n <\/p>\n Kazakhstan has updated the compliance checklist for personal data protection legislation. The changes apply to personal data owners and operators, as well as third parties involved in data processing. The checklist has been clarified to reflect its application under Article 138 of the Entrepreneurial Code of the Republic of Kazakhstan. The terminology used in the regulatory document has also been updated. References to informatization facilities and electronic resources have been replaced with the corresponding terms “digital objects” and “digital resources.” The requirements for storing personal data have also been clarified. Such data must be stored in a database and\/or digital object located within the territory of the Republic of Kazakhstan. Companies that collect, process, and store personal data relating to employees, clients, and counterparties should consider the updated requirements when organizing internal processes and using digital systems.<\/p>\n <\/p>\n Legislative changes require companies to review their internal documentation, contractual relationships, and compliance procedures in a timely manner. Assessing business activities from a legal perspective, taking into account industry-specific requirements and applicable Kazakhstan legislation, is particularly important. FChain Kazakhstan provides professional legal services to local and international companies, including:<\/p>\n The legislative changes introduced in November 2026 cover a broad range of areas, from electronic payments and government business support to tax audits, construction regulations, and personal data protection. Companies should assess the impact of these requirements on their operations in a timely manner and, where necessary, update internal documentation and business processes. FChain Kazakhstan provides professional legal services focused on maintaining legal compliance, strengthening business stability, and reducing legal risks. Systematic monitoring of regulatory developments and timely preparation for their implementation enable companies to maintain operational stability and fulfill their obligations more effectively under the legislation of the Republic of Kazakhstan.<\/p>\n <\/p>\nStrengthened Monitoring of Suppliers on the Social Services Portal<\/h3>\n
Changes to the Rules for Medical and Social Assessments<\/h3>\n
New Requirements for Tax Audit Reports<\/h3>\n
Changes to the Accreditation of Professional Audit Organizations<\/h3>\n
Updated List of Goods Subject to Virtual Warehouse Requirements<\/h3>\n
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Updated Personal Data Protection Requirements<\/h3>\n
Professional Legal Services Provided by FChain Kazakhstan<\/h3>\n
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