Kazakhstan
KZKazakhstan uses IS ESF for electronic tax invoices, with statutory paper and transaction exceptions; current rules include Order No. 629 and its subsequent amendments.
Guide reviewed .
Invoicing and electronic documents
IS ESF (information system of electronic invoices)
The national system in which e-invoices are issued and registered. An e-invoice registered in the IS ESF is the basis for VAT offset. It is a national system with no Peppol connection.
E-invoice form approved by Order No. 629 of the Minister of Finance · Official source: State Revenue Committee · Order No. 629 on invoice rules and form (Russian)
Kazakhstan has no Peppol Authority. Domestic e-invoices are issued and registered in the IS ESF, and a Peppol message does not replace them. Registration includes identity and electronic-signature requirements, with specified biometric exceptions; plan onboarding for each legal entity.
This guide does not cover the IS ESF virtual warehouse module or accompanying goods documents in detail. Check the current government FAQ and applicable amendments before implementation.
Legal guide
B2B · e-invoice rules from 2026
In force from 1 January 2026Order No. 629 approves the invoice rules and form under article 207(2). Participants issue electronically in IS ESF except for paper cases under articles 209(1) and 492(1). Electronic signatures and a usage agreement govern registration; biometric identification has specified exceptions.
Official source: State Revenue Committee · Order No. 629 on invoice rules and form (Russian)Special tax regimes
Invoice required, with exceptionsNot being a VAT payer does not automatically remove invoice duties. Article 208 applies to simplified-declaration taxpayers, subject to transaction and buyer exceptions, including specified consumer transactions supported by a cash-register receipt or permitted payment means.
Official source: Government of Kazakhstan · e-invoice FAQ, updated 19 October 2026 (Russian)B2C · sales to individuals
Invoice optional in listed casesA seller to individuals may skip invoices when it gives a cash-register receipt, is paid with electronic money, or sells for personal consumption. It may instead issue one e-invoice per day for each type of goods covering the day’s turnover.
Official source: Government of Kazakhstan · e-invoice FAQ, updated 19 October 2026 (Russian)Services from non-residents
Self-issued e-invoiceThe buyer issues an e-invoice for the non-resident’s VAT within five calendar days after paying that VAT to the budget, and offsets the VAT from the date of issue. It can be issued on the IS ESF portal or from accounting software.
Official source: Government of Kazakhstan · e-invoice FAQ, updated 19 October 2026 (Russian)Suspension
Tax authority may block issuanceArticle 88 allows suspension on specified tax-administration grounds, including certain unfulfilled notices. Issuance resumes after the grounds are removed. The current government FAQ refers to Order No. 629 as amended on 28 September 2026 by Order No. 646.
Official source: Government of Kazakhstan · e-invoice FAQ, updated 19 October 2026 (Russian)
Timeline
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New Tax Code and e-invoice rules
Order No. 629 on the rules for issuing an e-invoice took effect alongside the Tax Code of 18 July 2025.
Official source: State Revenue Committee · Order No. 629 on invoice rules and form (Russian)
Peppol in Kazakhstan
- Directory participants
- 3
- Document families
- 5
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.