IS ESF mandatory e-invoicing status and EEU updated
The Central Asian republic Kazakhstan’s Ministry of Finance has provided updated rules, Order No.1321, from January 2024 on the Electronic Invoice Information System (IS ESF) e-invoicing portal.
The changes cover three scenarios:
- New statuses for cancelled or blocked e-waybills, VAT deductions and invoices related to state support measures; and
- New data lines for e-invoices to details numbers and quantities of supplies;
- Lines for recording tax numbers of export customers resident in the Eurasian Economic Union states.
Kazakhstan is running a 2025 VAT obligations pilot, which prepares VAT liabilities weekly for taxpayers.
2017 e-invoices mandate
Kazakhstan introduced voluntary electronic invoicing in 2014, and it became mandatory in 2017. All Kazakh e-invoices must now be issued via the State Revenue Committee’s IS ESF portal. This is a pre-clearance platform of VAT invoices between suppliers, the tax authorities and customers. In addition, goods movements must be first reported with e-consignment notes, similar to India’s e-way bill regime.
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Kazak e-invoice process
All businesses irrespective if they are VAT registered must submit their sales invoices via IS EFF – although a pilot to excuse non-taxpayers is being trialled from July 2021. Businesses first apply from the National Certifying Center for access to ESF portal via an AUTH sign on electronic pass or key. Then it requires businesses to obtain a digital signature, GOST to be included with every XML e-invoice. The business then registers on IS EFS website. Defines the head of legal entity and authorized users with indication of required details -BIN (business identification number) and PIN (personal identification number).
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E-consignment note 2021
Kazakhstan is also rolling out an electronic delivery note system to electronically the movement of goods. This has been adopted in India and countries South America to help ensure the proper reporting and paying of any VAT. The plan had been to implement this in 2021, but COVID-19 disruption has led to uncertainty.
This will be part of the ‘virtual warehouse’ regime, monitoring the import, reprocessing and clearance or reexport of goods in Kazakhstan.
