Invoice requirements in Kazakhstan
In Kazakhstan an individual entrepreneur on the simplified declaration must issue an electronic invoice (ESF) in the state system within 15 days of the signed act, even without paying VAT. The ESF shows amounts in tenge and "Без НДС"; VAT is 16% from 2026, and listed services to a client abroad are marked "Без НДС – не РК".
What the invoice must show
Electronic invoice (ESF)
- Your own sequential number
- Date of the turnover: the day the act of services is signed
- Your IIN or BIN and name
- The client's name, category F for a non-resident
- The service and its value, in tenge
- VAT rate and amount, or "Без НДС"
- Your electronic digital signature
- The client's IIN or BINFor a client registered in Kazakhstan
Invoice for payment you send the client
- No official list of fieldsNot regulated by the Tax Code
The ESF registration number and issue date are set by the system. The ESF held in the system is the original.
Example invoice
Open in the invoice generatorInvoice
From
IE Aigerim Nurlanova
120 Abay Avenue Almaty 050000 Kazakhstan
IIN 900101400123
To
Bluepeak Media Ltd
30 Fleet Street London EC4Y 1AA United Kingdom
| Description | Qty | Price | Total |
|---|---|---|---|
| Marketing design, October 2026 | 1 | $1,800.00 | $1,800.00 |
| Ad creatives | 10 | $40.00 | $400.00 |
- Subtotal
- $2,200.00
- Total
- $2,200.00
A designer on the simplified declaration invoicing a UK client. The ESF in the state system follows in tenge. Sample names and numbers.
Rules at a glance
- Who issues an ESF
- VAT payers, and non-VAT payers on the list, including the simplified declarationTax Code, Articles 207 to 209
- Deadline
- No later than 15 calendar days after the turnover dateTax Code, Article 493
- Turnover date for services
- The day the act of completed services is signedTax Code, Article 460
- Currency
- A non-VAT payer shows amounts in tenge, no exceptionsTax Code, Article 209
- VAT rate
- 16% from 2026Tax Code, Article 503
- Wording
- "Без НДС" for a non-VAT payer; "Без НДС – не РК" when supplied outside KazakhstanOrder 629, explanation p. 51
- Language
- Accounting documents in Kazakh or Russian; translation on requestTax Code, Article 206
- Numbering
- Your own sequential number, plus a registration number from the systemOrder 629, explanation p. 1
- Keep records
- Until the limitation period ends, and at least 5 yearsTax Code, Article 206
On the simplified declaration
You are not a VAT payer, but the Tax Code lists the simplified declaration among those who must still issue an ESF. We found no exception for a client abroad. Sign the ESF with your digital signature within 15 days of the act, mark the client as category F (non-resident) and show the amount in tenge. The system fills "Без НДС" by itself.
The invoice you send the client to get paid, in English and dollars, is a separate commercial document. The Tax Code does not regulate it.
If you pay VAT
VAT is 16% from 2026. Consulting, engineering, design, marketing, legal, accounting and advertising services, IP and information processing, and software maintenance sold to a client abroad are supplied outside Kazakhstan. The ESF marks them "Без НДС – не РК". There is no zero rate for exported services.
Currency and the exchange rate
An entrepreneur who does not keep full accounts converts foreign currency at the official rate on the day of the operation. For VAT the official rate on the turnover date is used.
What the law leaves open
Finance Ministry Order 646 of 28 September 2026 reportedly restated the invoice rules and form. Adilet still shows only Order 629, which we used.
Custom software development is not named in the list of services supplied outside Kazakhstan. For a VAT payer that could mean 16% applies; it does not change "Без НДС" for the simplified declaration.
The language of the ESF itself, and whether an English-only invoice to a foreign client is enough.
We could not open kgd.gov.kz or esf.gov.kz, so no tax office explanation was read.
Questions
Does an IE on the simplified declaration issue an ESF?
Yes. The Tax Code lists the simplified declaration among non-VAT payers who must issue an ESF, within 15 days of the signed act. We found no exception for a client abroad.
Can the ESF be in dollars?
No. A non-VAT payer shows amounts in tenge. The invoice you send the client to get paid can be in dollars.
What VAT wording goes on the invoice?
"Без НДС" for a non-VAT payer, and "Без НДС – не РК" when the service is supplied outside Kazakhstan.
How long do I keep invoices in Kazakhstan?
Until the limitation period ends, and in any case at least 5 years.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms
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