Glossary · Rules in Kazakhstan

What is an e-invoice (ESF) in Kazakhstan?

An ESF (electronic invoice) is an invoice in electronic form that companies in Kazakhstan issue, sign with an electronic digital signature and receive in the ESF information system run by the State Revenue Committee. VAT payers issue invoices only this way; paper is allowed only in exceptional cases.

Also called: electronic invoice, e-invoicing

Why it matters

Under Kazakhstan’s Tax Code, VAT payers issue invoices in electronic form (Article 492), and some non-VAT payers must too: sellers on the simplified declaration and sellers of imported goods or goods tracked in the Virtual Warehouse module (Article 208). With many documents, keying them into the ESF portal by hand takes the accountant’s time and causes errors, while issuing them from 1C, a CRM or your own system through the API removes the retyping. Check the details of your tax regime with your accountant.

1Paper only by exceptionFor example, no connection or a technical failure of the ESF system; the document is still entered into the system later.
2Till receipt instead of an ESFIf the buyer got a cash register receipt, no ESF is needed unless the buyer asks, except for imports and Virtual Warehouse goods.
3API for accounting systemsThe State Revenue Committee provides an API and SDK: ESFs, waybills and acts are issued from your system and signed with keys from the National Certification Authority.
ExampleA wholesale company in Almaty issues invoices from its CRM, and the accountant retypes each one into the ESF portal. After the integration, the ESF is created when a deal closes, signed with an electronic digital signature and sent to the ESF system, and its status returns to the deal card. Errors in company details show up before sending.
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