Electronic Invoicing in Kazakhstan
Is e-invoicing mandatory in Kazakhstan ?
E-invoicing is mandatory in Kazakhstan.
Who is affected?
E-invoicing applies to all legal entities, individual entrepreneurs, and non-residents with branches.
Compliance requirements
Taxpayers must issue e-invoices in XML format and sign them with an electronic signature. All invoices must be validated by the Electronic Invoicing Information System (IS ESF). A unique registration number is assigned by the IS ESF. After validation of the invoice content, IS ESF automatically shares the e-invoice with the buyer in IS ESF-platform.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
Kazakhstan uses the Electronic Invoicing Information System (IS ESF) as the national platform.
What formats are required in Kazakhstan?
Electronic invoices must be issued in XML format, according to the IS ESF platform requirements.
Archiving in Kazakhstan
What are the archiving requirements in Kazakhstan?
The storage period of invoices in Kazakhstan is upto seven years.
Legal invoice:
- For suppliers: A legal invoice is an XML-format invoice signed with an e-signature, validated and transmitted by the IS ESF platform.
- For buyers: A legal invoice is the validated XML-format invoice received through the IS ESF platform.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
Ensure compliance: Be prepared to issue and receive e-invoices through the IS ESF platform.
Kazakhstani e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2019 |
| B2B | Mandatory | Since 2019 |
Supplier requirement: Kazakhstani suppliers must issue XML e-invoices, sign them electronically, and validate and transmit them through the IS ESF.
Buyer requirement: Kazakhstani buyers must receive validated e-invoices from the IS ESF-platform.
Archiving requirement: E-invoices must be stored electronically for upto seven years.
