E-invoices (ESF) for online sales
In Kazakhstan an invoice is issued electronically, in IS ESF, Kazakhstan’s e-invoicing system. VAT payers and sellers on the simplified declaration need it more often than you’d think, but if a cash register receipt was issued, you can skip it until the buyer asks. We go through it article by article.
Checked against adilet.zan.kz on 13.11.2026What the law says.
Tax Code of the Republic of Kazakhstan No. 214-VIII of 18 July 2025, in force since 01.01.2026, and the trade activities law.
- Who issues an invoice
VAT payers under Chapter 50 of the Code, and non-VAT payers in the cases of Arts. 208 and 209 (Art. 207(1)).[1]
- Electronic form only
An invoice is issued in electronic form. Paper only in exceptions: no connection, a technical failure of IS ESF, suspension of issuing, an emergency, and it is then entered into IS ESF (Art. 492(1), Art. 209(1)).[1]
- Non-VAT payers who must issue one
Among them: a seller on the simplified declaration (Art. 208(1)(7)), a seller of imported goods (subpara. 9) and of goods recorded in the "Virtual Warehouse" module (subpara. 10).[1]
- When an invoice isn’t required
If the buyer was given a cash register (KKM) receipt or a receipt from the special mobile app, and when selling to individuals paying with e-money or electronic payment means (Art. 491(2), Art. 208(2)).[1]
- The buyer can demand one
Within fifteen calendar days the buyer has the right to demand an invoice, and the seller must issue it (Art. 491(4), Art. 208(4)).[1]
- Imports and "Virtual Warehouse"
For these goods no invoice is needed when selling to individuals for personal consumption and to micro-entrepreneurship entities (Art. 491(3), Art. 208(3)).[1]
- E-commerce
A seller making an offer in electronic form must issue an invoice as set out in the Tax Code and provide copies of primary documents (Art. 29-1(1)(3) of the trade activities law).[2]
Who to issue to, and when.
Simplified, for a seller on VAT or on the simplified declaration. Check the details of your case with your accountant.
| Who to issue to, and when. | Individual buying for themselves | Company or sole proprietor |
|---|---|---|
| Cash register receipt issued | No ESF required (Art. 491(2)(1)) | Not required, but issue on request within fifteen days (Art. 491(4)) |
| Payment with e-money or electronic payment means | No ESF required (Art. 491(2)(2)) | This exception is for individuals only: an ESF is issued |
| Payment by bank transfer against an invoice | Ask your accountant how to classify the payment | VAT payers and sellers on the simplified declaration issue an ESF |
| Imports or "Virtual Warehouse" goods | No ESF required for personal consumption (Art. 208(3)) | Issued, except for micro-entrepreneurship entities (Art. 208(3)) |
How this fits with your site, Kaspi and 1C.
Where the invoice actually comes from in an online store.
What to check in your online store.
Five questions for yourself and your accountant before you start selling.
- Your tax regimeVAT payer, simplified declaration or another regime: this decides when you need an ESF.
- A receipt for every paymentWith a cash register receipt issued, no invoice is required until the buyer asks for one. Except imports and "Virtual Warehouse" goods.
- A field for company detailsA business buyer enters its BIN and name when ordering.
- Accounting linked to IS ESFIssuing from 1C or your own system via API instead of typing into the portal.
- Imported goodsIf you sell imports or goods on the "Virtual Warehouse" list, agree the issuing procedure with your accountant.
This is not legal advice.
This is not legal or tax advice: we have summarised the rules as worded on the date of the check. Your accountant determines your company’s regime and obligations. The Code changes, so check the current version on adilet.zan.kz.
Further reading.
Integrations and related guides.
Checked on 13 November 2026
- Tax Code of the Republic of Kazakhstan No. 214-VIII of 18 July 2025
- Law of the Republic of Kazakhstan No. 544 of 12 April 2004 "On Regulation of Trade Activities"
This is not legal advice. Laws change: before launch, check the current version on adilet.zan.kz and talk to a lawyer or accountant.
Short and to the point.
Do I need an ESF if I’m on the simplified declaration?
A seller on the simplified declaration is on the list of non-VAT payers who issue invoices (Art. 208(1)(7)). But if a cash register receipt is issued, and in a number of other cases, issuing is not required (Art. 208(2)).
Do I have to issue an ESF to every online store customer?
No, if a cash register receipt was issued for the payment: then no invoice is required unless the buyer demands one within fifteen calendar days (Art. 491(2) and (4)). Imports and "Virtual Warehouse" goods have their own rules (para. 3).
Can an ESF be issued on paper?
Only in exceptions: no connection, a technical failure of IS ESF, suspension of issuing or an emergency. The paper document is then entered into IS ESF (Art. 492(1), Art. 209(1)).
Can we issue ESF straight from our own software?
Yes, IS ESF has an API for accounting systems. You need digital signature certificates and access set up for the accounting system, more on the IS ESF integration page.
What currency is an ESF issued in?
In the national currency, except for certain cases such as exports at the zero VAT rate (Art. 492(3)).
Issue ESF from your own system?
Name your accounting system and where orders come from: website, Kaspi, sales managers. We’ll tell you how to connect it to IS ESF.