e-invoices mandatory 2017
The Central Asian republic 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 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.
Asia Pacific e-invoicing
|Country||Date||Comments (click for details)|
|Australia||TBC||PEPPOL-based e-invoicing with no govt intervention B2B|
|China||Nov 2023||Special e-fapiao VAT invoice being piloted with 2023 full implementation|
|India||Oct 2020||B2B pre-clearance with separate B2C; completed Apr 2021|
|Indonesia||Jul 2015||e-Factur Pajak electronic invoicing|
|Japan||Oct 2023||Tax qualified invoices|
|Kazakhstan||Jan 2017||e-invoicing IS ESF|
|Kyrgyzstan||May 2023||Mandatory e-invoicing for goods|
|Malaysia||Aug 2024||e-invoicing pre-clearance|
|Mauritius||Jan 2024||Electronic fiscal cash registers|
|New Zealand||Mar 2022||B2G PEPPOL-based e-invoicing|
|Philippines||Jan 2024||2022 pilot of e-invoices; to follow South Korea model|
|Singapore||TBC||Mandatory B2G e-invoicing on InvoiceNow|
|South Korea||2011||Near real-time invoice reporting|
|Taiwan||2017||Electronic GUI invoices; non-residents since 2020|
|Thailand||2018||E-invoice reporting where adopted|
|Vietnam||Nov 2021||Pre-clearance B2B verification code e-invoice|