Kazakhstan
Live since January 2019
Mandate Overview
The mandate
Kazakhstan's State Revenue Committee (Komitet Gosudarstvennykh Dokhodov, KGD) operates the Electronic Invoice Information System (Информационная система электронных счетов-фактур, ESF IS), which has been mandatory for VAT-registered taxpayers since 2019. Every VAT invoice must be issued, signed, and transmitted to the ESF IS within set deadlines, with the system validating the structured XML and routing it to the buyer. The mandate originated under the Tax Code and was expanded progressively from large taxpayers (2014 voluntary, 2016 mandatory for goods covered by the EAEU virtual warehouse) to universal VAT-registered coverage from 2019 onward. Non-compliance blocks input VAT deduction on the buyer side.
Timeline
Key milestones
ESF IS launched as voluntary platform
Mandatory ESF for goods covered by the EAEU Virtual Warehouse module
Mandatory ESF for all VAT-registered taxpayers
Mandatory ESF extended to government procurement and traceable goods
Flowie Coverage
How Flowie supports Kazakhstan
Flowie generates ESF-compliant XML invoices ready for State Revenue Committee submission. Local certified service provider partnerships and EDS (electronic digital signature) certificates are typically required for full transmission.
FAQ
Common questions
Is e-invoicing mandatory in Kazakhstan?
What is the EAEU Virtual Warehouse module?
Ready for Kazakhstan?
Flowie keeps you compliant, automatically.