Electronic invoicing becomes operational in Kazakhstan

According to the source, the relevant e-invoicing provisions of Kazakhstan Tax Code have been effective since July 1, 2014, and the e-invoicing legal framework has been completed with Kazakhstan Government’s decree on e-invoicing of July 24, 2014 (Decree).

E-invoicing is carried out via the E-invoicing information system (EIIS). The EIIS functionality provides for electronic invoice (e-invoice) issuance, submission, registration, acceptance, processing, delivery and storage. The EIIS is available as a web application, desktop (offline) application and as an API interface integrated into taxpayers accounting software. The participation in the EIIS is voluntary, under the e-agreement signed with the taxpayers e-signature based on a certificate issued by the Kazakhstan National Certification Authority (advanced e-signature) during the taxpayers registration in the EIIS.

The e-invoice must be issued within seven calendar days from the date of business operation. The e-invoice must be issued in the format approved by the Decree and must be signed with the taxpayer’s/authorised person’s advanced e-signature. The authorised person may be a taxpayer’s employee or structural unit. The authorised person acts within the EIIS on taxpayer’s behalf under the power of attorney issued by the taxpayer’s director directly in the EIIS in the e-format approved by the Decree and signed with the director’s advanced e-signature. Outsourcing of the taxpayers activity within the EIIS to any person other than the taxpayers employee or structural unit is not envisaged by the Decree.

The e-invoice is considered issued and sent to the buyer when the EIIS assigns a registration number to the e-invoice. The buyers confirmation of acceptance of the e-invoice is not required, unless in respect of additional and corrective e-invoices and the revocation of the e-invoice. The issued e-invoice is stored in the EIIS for a period of five years from the date of issuance. The EIIS makes the stored e-invoice available to the tax administration. The original of e-invoice giving the taxpayer the right to VAT deduction is the e-invoice stored in the EIIS.