Key compliance facts
Standard
XML per State Revenue Committee specifications
Authority
Ministry of Finance — State Revenue Committee
Mandatory For
All VAT-registered taxpayers; certain non-VAT payers in specific cases
Effective Date
Existing EIS mandatory · Jul 18, 2025 (new Tax Code signed) · Jan 1, 2026 (e-Tamga + new Tax Code in force)
About Kazakhstan E-Invoicing
Kazakhstan has operated a mandatory Electronic Invoice System (EIS) for several years. The new Tax Code, signed by the President on 18 July 2025 and effective 1 January 2026, dramatically strengthens controls through the new e-Tamga system. Under e-Tamga, businesses must pay VAT at the transactional level in advance before being permitted to issue an e-invoice — if a company lacks sufficient funds to cover the VAT amount, the system will block invoice issuance. This applies particularly to: newly registered VAT payers, legal entities that have undergone full re-registration of participants, persons whose e-invoice issuance was suspended, and entities that annulled e-invoices in response to authenticity verification notifications. The standard VAT rate rises from 12% to 16%, with reduced rates of 5% (2026) and 10% (2027 onwards) for pharmaceuticals, medical equipment and healthcare. A Digital VAT pilot for automated refunds via the Digital Tenge has been extended through 31 December 2026, processing refunds in 15 working days.
Implementation Phases
- ✓
EIS mandatory
ExistingPre-existing mandatory Electronic Invoice System operated by State Revenue Committee.
- ✓
New Tax Code signed
Jul 18, 2025President signs new Tax Code introducing structural reforms.
- ◉
e-Tamga + new Tax Code
Jan 1, 2026e-Tamga system live; VAT prepayment required before invoice issuance; standard VAT rate rises to 16%.
- ◉
Digital VAT pilot extension
Through Dec 31, 2026Automated VAT refunds via Digital Tenge extended.
Key Compliance Facts
- Standard VAT rate raised from 12% to 16% on 1 Jan 2026
- e-Tamga blocks invoice issuance if VAT prepayment is insufficient
- Reduced rates: 5% (2026) → 10% (2027) for pharma/healthcare
- Operated by State Revenue Committee under Ministry of Finance
- EAEU member alongside Russia, Belarus, Armenia, Kyrgyzstan
- Digital Tenge pilot processes VAT refunds in 15 working days
Frequently Asked Questions
Is e-invoicing mandatory in Kazakhstan?
All VAT-registered taxpayers; certain non-VAT payers in specific cases. Status: Live & Mandatory.
Which authority regulates e-invoicing in Kazakhstan?
Ministry of Finance — State Revenue Committee
What e-invoicing standard does Kazakhstan use?
XML per State Revenue Committee specifications
What is the e-invoicing model in Kazakhstan?
Clearance via EIS / new e-Tamga from 1 Jan 2026
When did Kazakhstan e-invoicing take effect?
Existing EIS mandatory · Jul 18, 2025 (new Tax Code signed) · Jan 1, 2026 (e-Tamga + new Tax Code in force)