Electronic invoicing guide
Kazakhstan

Obtaining digital certificates: Entities and individuals must apply for a digital certificate issued by the National Certification Center of the Republic of Kazakhstan (NCA RK). This certificate is required for electronically signing invoices. A test environment is available to validate the functionality of these certificates before they are used in production.

Registration in the Electronic Invoicing Information System (IS ESF): Once the digital certificate has been obtained, it is mandatory to register in the IS ESF platform, managed by the State Revenue Committee of the Ministry of Finance. This system has been mandatory for all VAT-registered taxpayers since 2019.

Issuance and sending of electronic invoices: Invoices must be generated in XML format and digitally signed. They can be uploaded to the IS ESF in two ways:

• Manual: Through the IS ESF web application.

• Automatic: Via an API provided by the system, allowing integration with ERP systems.

Validation and assignment of registration number: The IS ESF validates each invoice and assigns it a unique registration number. Only after this validation is the invoice considered legally issued and may be sent to the customer.

Archiving: The IS ESF automatically retains the invoices for a period of 5 years.