ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 28, 2025 No. 629

About approval of Rules of the statement of the invoice and its form

According to Item 2 of article 207 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve:

1) Rules of the statement of the invoice according to appendix 1 to this order;

2) form of the invoice according to appendix 2 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 3 to this order.

3. 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.

4. 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 28, 2025 No. 629

Rules of the statement of the invoice

Chapter 1. General provisions

1. These rules of the statement of the invoice (further – Rules) are developed according to Item 2 of article 207 of the Tax Code of the Republic of Kazakhstan (further – the Tax code) and determine procedure for the statement of the invoice taxpayers.

The invoice in form according to appendix 2 to this order (further – the invoice) is written out by the participant of information system of electronic invoices (further – IS ESF) electronically in IS ESF, except as specified, of stipulated in Item 1 Article 209 and Item 1 of article 492 of the Tax Code when the taxpayer writes out the invoice on paper.

2. Electronic the invoice (further – ESF) makes sure according to the Law of the Republic of Kazakhstan "About the electronic document and the digital signature" the digital signature (further – the EDS).

3. The taxpayer according to Item 8 of article 480 of the Tax Code in case of recognition of the tax amount on value added (further – the VAT) carried in offsetting on ESF makes in IS ESF mark about such recognition before submission of the declaration on the VAT in which such VAT amount is considered as carried in offsetting.

4. In these rules the following concepts are used:

1) the authorized person – the authorized representative, the worker of the legal entity (structural division of the legal entity) or the individual entrepreneur or person who is engaged in private practice given based on the power of attorney the rights to perform on behalf of such legal entity (structural division of the legal entity) or the individual entrepreneur or person who is engaged in private practice, transactions in the course of document flow in IS ESF;

2) the participant of IS ESF – person which underwent biometric identification and the signatory Usage agreement of information system of electronic invoices, according to appendix to these rules (further – the Agreement), and also registered in IS ESF;

3) accounting system of the participant of IS ESF – the business and tax accounting system containing data of source accounting documents, bookkeeping registers, information on the taxation objects and (or) objects connected with the taxation which is conducted for the purpose of execution of the tax liability;

4) the operator of IS ESF – authorized body, being the IS ESF administrator;

5) registration number ESF – the unique number ESF assigned in case of its registration and created by IS ESF automatically on the basis of identification number of the supplier, registration date of ESF and unique inconsistent number.

Other concepts used within these rules are applied according to the Tax code and other legal acts of the Republic of Kazakhstan.

Chapter 2. Procedure for the statement of the electronic invoice in information system of electronic invoices

Paragraph 1. General provisions of the statement of the electronic invoice

5. The taxpayer performs the statement ESF according to the procedure, established by Section 7 of the Tax code, these rules, and also regulatory legal acts of the Republic of Kazakhstan adopted in implementation of the international treaties ratified by the Republic of Kazakhstan.

6. Within document flow the statement (sending) and viewing of ESF in IS ESF is made by participants of IS ESF or the authorized person within the allocated rights.

7. Control of movement of goods in the Virtual Warehouse module IS ESF (further – the Module) is performed in the automatic mode by means of its filling by the name of the goods declared (declared) participant IS ESF or the authorized person within the allocated rights and their write-offs.

8. In case of registration in IS ESF the participant of IS ESF is given the following statuses:

1) physical person;

2) the individual entrepreneur or person who is engaged in private practice;

3) legal entity (structural division of the legal entity).

Registration of the legal entity (structural division of the legal entity) as the participant of IS ESF is made only by the head of the legal entity (structural division of the legal entity) who is appointed according to the decision of the founder (founders) of the legal entity or based on the made decision of the legal entity on appointment of the head in structural division of the legal entity.

Data on the given statuses prove to be true from the state database of taxpayers.

If the physical person is the head of the legal entity (structural division of the legal entity), this information is confirmed by data from the state database of taxpayers.

9. The participant of IS ESF registered under the status "physical person" does not write out ESF, except for case when such physical person is the authorized representative, the worker of the participant of IS ESF – the legal entity (structural division of the legal entity), the individual entrepreneur or person who is engaged in private practice.

10. Registration of the participant of IS ESF according to each status is made by means of biometric identification and after the certificate of the EDS of the free standing agreement.

At the same time biometric identification for the legal entity is made according to the procedure, specified in Item 11 of these rules, except for persons with disability having the disorders of functions of organism which are not allowing passing of biometric identification and also persons on whom there are no biometric data in the National register of individual identification numbers.

11. The agreement for the legal entity (structural division of the legal entity) at the same time makes sure by means of:

1) the EDS issued to the head of this legal entity (structural division of the legal entity) as to physical person;

2) the EDS issued to the legal entity (structural division of the legal entity) which contains individual identification number (further – IIN) the head of this legal entity (structural division of the legal entity);

3) passings of biometric identification by the head of this legal entity (structural division of the legal entity).

12. Based on the power of attorney constituted electronically in IS ESF according to provisions of the civil legislation of the Republic of Kazakhstan:

1) the head of the legal entity (structural division of the legal entity) determines the authorized person and (or) the attorney;

2) the individual entrepreneur or person who is engaged in private practice determines the authorized person.

At the same time for the purpose of these rules the attorney is understood as the firm of solicitors which is acting on the basis of the partner agreement or the legal entity who is acting on the basis of the agreements of the order or the operator who is acting on the basis of the agreements (contract) on the Section of products, the contract for subsurface use approved by the President of the Republic of Kazakhstan participating in the relations regulated by the tax legislation of the Republic of Kazakhstan according to invoices.

Persons specified in part one of this Item:

1) are adjusted provided to the authorized person and (or) the attorney of the right or deprive of these rights;

2) exercise control of relevance of data on authorized persons or the attorney and the rights to accomplishment of transactions granted to them on behalf of the legal entity (structural division).

At the same time the individual entrepreneur or person who is engaged in private practice gives the authorized person the rights allowing to perform transactions in the course of document flow in IS ESF within possibility of creation, viewing and listing of ESF with indication of effective period of such rights.

13. In the course of document flow in IS ESF the following transactions are carried out:

1) the statement ESF including the following stages:

creation of ESF – filling of the ESF form according to the requirements established by Articles 209, 492 and Chapter 50 of the Tax code, and also these rules;

assurance of ESF – the certificate of ESF according to the procedure, determined by Items 25, of 26 and 27 these rules;

assurance of ESF biometric data – the procedure of assurance of ESF by means of biometric identification in IS ESF according to Item 6 of Article 209, Item 6 of article 492 of the Tax Code and these rules;

sending ESF – sending the created and certified ESF for implementation of check for compliance to requirements of these rules;

processing of ESF – process of implementation of check of ESF on compliance to the requirements established by Articles 207, of 208, of 209, 480 and Chapter 50 of the Tax code, and also these rules;

registration of ESF – the procedure of assignment of ESF of unique registration number IS ESF. Registration of ESF is made by IS ESF in case of lack of the mistakes revealed in processing;

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