Electronic invoicing and e-Reporting in Kazakhstan

Obligation

Electronic invoicing has been mandatory in Kazakhstan since 2019 for all taxpayers (including B2B, B2C, and public sector transactions). Electronic invoices are the only valid basis for VAT deduction.

Prerequisites

Before a company can begin issuing electronic invoices through the EIIS platform, it must be officially registered on the platform using its Taxpayer Identification Number (BIN/INN), which serves as a unique tax identifier. A digital signature issued by the National Certification Authority of Kazakhstan (NCA RK) is also required.

Invoice Format

Electronic invoices in Kazakhstan must be issued in structured XML format, in accordance with the official specifications defined by the centralized platform EIIS/IS ESF.

Process Flow

The taxpayer generates the invoice in XML, digitally signs it, and sends it to the EIIS. Submission to the platform can be done in an integrated and automated manner via API. Once the business and format validations are successfully completed, the system returns an acknowledgment of receipt and stores the invoice in its repository. The recipient accesses the invoice through the same portal or via automated integration.

Digital Signature

Invoices must be electronically signed. This signature must be based on certificates issued by the national certification authority and must comply with the cryptographic standards defined by Kazakh legislation

Archiving

Electronic invoices must be stored for a minimum of 5 years. The EIIS platform retains the invoices for the entire legal period; however, both the issuer and the recipient remain responsible for ensuring their accessibility and readability in the event of an audit.