ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 15, 2025 No. 611

About some questions of carrying out the automated control of the statement of electronic invoices

According to article 139 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) categories of taxpayers concerning which the automated control of the statement of electronic invoices, according to appendix 1 to this order is carried out;

2) Rules of carrying out the automated control of the statement of electronic invoices, according to appendix 2 to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective since January 1, 2026 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 15, 2025 No. 611

Categories of taxpayers concerning which the automated control of the statement of electronic invoices is carried out

Categories of taxpayers concerning which the automated control of the statement of electronic invoices is carried out:

the taxpayers who performed the notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services by withdrawal of electronic invoices.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 15, 2025 No. 611

Rules of carrying out the automated control of the statement of electronic invoices

Chapter 1. General provisions

1. These rules of carrying out the automated control of the statement of electronic invoices (further – Rules) are developed according to Item 3 of article 139 of the Tax Code of the Republic of Kazakhstan (further – the Tax code) and determine procedure for carrying out the automated control of the statement of electronic invoices (further – ESF) the taxpayer on value added (further – the VAT) belonging to the category of taxpayers concerning whom the automated control of the statement ESF (further – the automated control) according to appendix 1 to this order is carried out (further – the payer of the VAT) including:

1) procedure for maintaining the tax account of the payer of the VAT in the e-Tamga service (further – the tax account);

2) accounting treatment for balance sheet VAT amount;

3) procedure for replenishment by the payer of the VAT of the tax account;

4) procedure for budget contribution of money of the payer of the VAT used for the statement ESF;

5) procedure and submission due dates and considerations of the application of the payer of the VAT about refund;

6) procedure for refund to the payer of the VAT;

7) the period of carrying out the automated control.

2. In these rules the following basic concepts and reducings are used:

1) the operator of the automated control (further – the operator) – the legal entity with absolute participation of the state in the authorized capital with the right of carrying out transactions on money transfer determined by authorized body, providing functioning, access and maintenance of the e-Tamga service and performing maintaining the tax account according to Item 2 of article 139 of the Tax Code;

2) the e-Tamga service – information system of the operator in the form of special information service by means of which the automated control is carried out, implemented in registratorsky information system of the operator.

Other concepts used within these rules are applied according to the laws of the Republic of Kazakhstan.

Chapter 2. Procedure for carrying out the automated control of the statement of electronic invoices

Paragraph 1. General provisions of carrying out the automated control of the statement of electronic invoices

3. To the payer of the VAT in day of execution of the notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services (further – the notification) by withdrawal of ESF the information message about inclusion of such payer in the list of taxpayers concerning whom the automated control is carried out (further – the list) goes.

The information message specified in part one of this Item within 1 (one) working day from the date of execution of the notification goes to web application and (or) private office of the user on the web portal of "the electronic government", with simultaneous sending the short text message for the subscriber number of cellular communication registered on the web portal.

4. Data on date of inclusion of the payer of the VAT in the list and date of its exception of the list are placed on the Internet portal of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) and the tamga.qoldau.kz web portal no later than 3 (three) working days from the date of inclusion in the list or exceptions of the list.

5. The payer of the VAT after receipt of the message is registered in the e-Tamga service to the statement ESF.

Registration of the payer of the VAT in the e-Tamga service is carried out by the conclusion with the operator of the user agreement on provision of access to the e-Tamga service which is signed by the payer of the VAT with use of the digital signature.

6. In case of registration in the e-Tamga service the payer of the VAT:

1) specifies the used information services for receipt of information messages, including number of the mobile phone and (or) the e-mail address;

2) is represented by the register of remaining balance of goods (further – the register) in form according to appendix 1 to these rules for date of statement on registration VAT accounting.

7. The automated control is exercised during the term at least 12 (twelve) months estimated from the date of the statement of the first ESF by the payer of the VAT included in the list and continues before the termination of the last day of quarter in which the specified control term expires.

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