Kazakhstan | Updates regarding Electronic VAT invoices

In accordance with updates of the Tax Code of the Republic of Kazakhstan entering into force as from 1 January 2019, the following tax payers selling goods, providing labor and services are obliged to issue electronic VAT invoices:

  • VAT-payers,
  • distributor, which are not VAT-payers,
  • freight forwarders, which are not VAT-payers,
  •  all taxpayers, in case of sales of imported goods.

Please be advised that these documents are to be issued within the information system of e-VAT invoices (IS ESF) at the following web address.

E-VAT invoices are certified by electronic signature. Accounting system 1C also allows issuing and sending e-VAT invoices.


Experts of SCHNEIDER GROUP are ready to assist you and provide support in the transition to the electronic issuance of VAT invoices, in order to ensure smooth workflows starting as from 1 January 2019. Should you have any questions or require our assistance, please contact our experts.

Contact us:
Kirill Afanasyev
Director - Partner, Almaty, Astana, Aktau
+7 / 727 / 355 44 48