On taxes and other obligatory payments to the budget (Tax Code)

Article 412. General provisions

1. In case of turnover from the sale of goods, works, services, an invoice shall be issued by:

1) VAT payers specified in Subparagraph 1) of Paragraph 1 of Article 367 of this Code;

2) taxpayers in cases provided by regulatory legal acts of the Republic of Kazakhstan adopted to implement international treaties ratified by the Republic of Kazakhstan;

3) a commission agent who is not a VAT payer in the cases established by Article 416 of this Code;

4) a freight forwarder who is not a VAT payer in the cases established by Article 415 of this Code;

5) taxpayers in case of sale of imported goods;

6) a structural unit of the authorized agency in the field of the state material reserve when it releases goods from the state material reserve;

7) taxpayers who are not payers of value added tax, in case of the goods sale that have arrived in the "Virtual warehouse" module of the information system of electronic invoices to such taxpayers;

8) legal entities-residents (with the exception of state institutions and state organizations of secondary education), non-residents, carrying out activity in the Republic of Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice, not registered as a payer of value added tax in the Republic Kazakhstan, under a civil law transaction, the value of which exceeds 1,000 times the monthly calculation index established by the law on the republican budget and valid on the date of such transaction.

This subparagraph shall be applied in civil-legal transactions between business entities, except for cases when the buyer is a person applying a special tax regime based on a patent, a simplified declaration or for peasant or farm enterprises;

9) taxpayers - for the services of international transportation of goods;

10) a legal entity duly accredited to carry out conformity assessment activities, determined by the legislation of the Republic of Kazakhstan on technical regulation;

11) a taxpayer who is a customs representative, a customs carrier, an owner of temporary storage warehouses, an owner of customs warehouses and an authorized economic operator in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

The provisions of this paragraph shall not be applied to the sale of personal property by an individual, including an individual who is an individual entrepreneur or a person engaged in private practice.

2. An invoice shall be issued in electronic form, with the exception of the following cases when the taxpayer shall has the right to issue an invoice as hard copy form:

1) the absence at the location of the taxpayer within the boundaries of administrative and territorial units of the Republic of Kazakhstan of a public telecommunications network.

Information on administrative and territorial units of the Republic of Kazakhstan without public telecommunications networks shall be posted on the Internet resource of the authorized agency;

2) confirmation of information on the Internet resource of the authorized body on the impossibility of issuing invoices in the information system of electronic invoices due to technical errors.

After the elimination of technical errors, the invoice issued on paper must be entered into the information system of electronic invoices within fifteen calendar days from the date of elimination of technical errors.

2-1. When issuance of electronic invoices is restricted in the information system of electronic invoices in accordance with Article 120-1 of this Code, an invoice shall be issued on paper.

At the same time, an invoice issued on paper must be entered into the information system of electronic invoices within fifteen calendar days from the date of cancellation of the restriction on issuing invoices in electronic form in the information system of electronic invoices in accordance with Article 120-1 of this Code.

3. An invoice in electronic form shall be issued in the information system of electronic invoices in the manner and in the form determined by the authorized agency.

3-1. The list of goods for which electronic invoices shall be issued through the Virtual Warehouse module of the electronic invoices information system shall be approved by the authorized agency and shall be posted on its Internet resource.

4. An invoice shall be issued as hard copy in the manner specified by Paragraphs 5-12 of this Article in a form determined by the taxpayer independently.

5. An invoice shall indicate:

1) the serial number of the invoice;

2) identification number of a supplier and a recipient of goods, works, services;

3) as to individuals who are recipients of goods, works, services – their last name, first name, patronymic (if it is indicated in an identity document);

as to individual entrepreneurs who are suppliers or recipients of goods, works, services – their last name, first name, patronymic (if it is indicated in an identity document) and (or) the name of the taxpayer;

as to legal entities (structural units of legal entities) that are suppliers or recipients of goods, works, services - their names. In this case, with regard to the indication of the type of a business legal structure, it is possible to use abbreviations used in common practices, also in customary business practices;

4) the date of issuance of the invoice;

5) in cases, specified in Article 416 of this Code, the status of a supplier - the principal or the commission agent;

6) in case of sale of excisable goods - additionally the amount of excise tax, if such sale is subject to excise taxation in accordance with the provisions of Section 11 of this Code;

7) names of realizable goods, works, services;

8) the amount of taxable (non-taxable) turnover;

9) the VAT rate;

10) the amount of VAT;

11) the value of goods, works, services inclusive of VAT;

12) in relation to goods - the code of commodity nomenclature of foreign economic activity;

13) in case of the sale of goods, works, services under a public procurement contract - the date and number of the public procurement contract.

6. The amount of taxable turnover is indicated in an invoice separately for each item of goods, works, services.

In case of issuing paper-based invoices, it is allowed to indicate the total amount of turnover if a document containing the data specified in subparagraphs 7) - 11) of paragraph 5 of this article is attached to such an invoice. In this case, the invoice must indicate the document’s number and date, as well as its name.

7. The value and sum in a paper-based invoice are indicated in the national currency of the Republic of Kazakhstan.

The value and sum in an electronic invoice are indicated in the national currency of the Republic of Kazakhstan, except for below mentioned cases, where they may be indicated in a foreign currency:

1) on transactions (operations) concluded (accomplished) within the framework of a production sharing agreement (contract), a subsoil use contract approved by the President of the Republic of Kazakhstan;

2) with regard to transactions (operations) for export sale of goods subject to zero-rated VAT in accordance with Articles 386, 447 and 449 of this Code;

3) with regard to turnovers from the sale of international carriage services subject to zero-rated VAT in accordance with Article 387 of this Code;

4) with regard to turnovers from sales subject to zero-rated VAT in accordance with paragraph 3 of Article 393 of this Code.

8. In case a structural unit of a legal entity acts on behalf of the latter as a supplier of goods, works and services and, pursuant to the legal entity’s decision, invoices are issued by such a structural unit, and also in case the structural unit acts as a recipient goods, works, services on behalf of the legal entity in order to meet:

1) the requirements established by subparagraphs 3) and 5) of paragraph 5 of this article, it is allowed to indicate details of the structural unit of the legal entity in the invoice;

2) the requirement established by subparagraph 2) of paragraph 5 of this article, the invoice shall indicate the identification number of the legal entity. In case of indication of the details of the structural unit of the legal entity in accordance with subparagraph 1) of this paragraph, it is necessary to indicate the identification number of such a structural unit.

9. Taxpayers, in an invoice or another document provided for by paragraph 1 of Article 400 of this Code, shall indicate:

1) the amount of VAT – with regard to turnovers subject to VAT;

2) “ex VAT” – with regard to non-taxable turnover, including those exempt from VAT.

10. Taxpayers may indicate additional information, not provided for in this article, in a paper-based invoice.

11. A paper-based invoice shall be issued in two copies, one of which is given to a recipient of goods, works, services.

12. A paper-based invoice shall be certified:

with regard to legal entities – with signatures of the head and chief accountant, as well as a seal bearing the name and indication of the type of a business legal structure, if the person is required to have a seal in accordance with the legislation of the Republic of Kazakhstan;

with regard to individual entrepreneurs – with a seal (if any) indicating the last name, first name, patronymic (if it is indicated in an identity document) and (or) the name, as well as the signature of an individual entrepreneur.

An invoice can also be certified with the signature of an employee authorized thereto by a taxpayer’s order. In this case, a copy of the order shall be available for the perusal of recipients of goods, works, services.

A recipient of goods, works, services may request a supplier of these goods, works, services for a certified copy of the order entitling the authorized person to sign invoices, and the supplier is obliged to satisfy this request on the day it is received from the recipient of goods, works, services.

A structural unit of a legal entity that is a supplier of goods, works, services is entitled by the taxpayer’s decision to certify invoices issued by it with the seal of such a structural unit indicating the name and the type of a business legal structure if this person is required to have a seal in accordance with the legislation of the Republic of Kazakhstan.

An invoice issued by an authorized representative of participants in a simple partnership (consortium), in the cases provided for by paragraph 2 of Article 200 of this Code, is certified with the seal of the authorized representative indicating the name and the type of a business legal structure, as well as with signatures of the head and chief accountant of such an authorized representative.

If a head or an individual entrepreneur keeps records personally in accordance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and his/her own accounting policy, “n/a” is indicated instead of the signature of a chief accountant.

An electronic invoice is certified with an electronic digital signature.

13. Issuance of an invoice, except for the cases provided for in subparagraphs 2), 5) and 7) of part one of paragraph 1 of this Article, shall not be required in the following cases:

1) sale of goods, works, services that are paid for:

in cash and a buyer receives a cash register check, and (or) paid through self-service payment terminals;

use of equipment (device) intended for making payments using payment cards;

2) sale of goods, works, services to individuals that are paid for with electronic money or using electronic payment facilities;

3) making settlements for utility services, communications services, provided to an individual, via second-tier banks, a postal operator;

4) issuance of a paper ticket, an electronic ticket or an electronic travel document for passenger carriage by train or air;

5) gratuitous transfer of goods, gratuitous performance of works, provision of services to an individual who is not an individual entrepreneur or a person engaged in private practice;

6) rendering of services provided for by Article 397 of this Code;

7) provision of services for activities of casinos, slot machines, totalizator and bookmaker.

The provisions of subparagraphs 1) and 2) of part one of this paragraph shall not apply in case of sale of goods, works, services to the persons specified in paragraph 1 of Article 436 of this Code.

In the cases provided for by subparagraphs 2), 5) and 7) of part one of paragraph 1 of this Article, an invoice shall not be required when selling:

1) to the individuals who use the purchased goods for personal, family, household or other use not related to entrepreneurial activity (final consumption);

2) to the individuals or legal entities that are subjects of micro-entrepreneurship in accordance with the Entrepreneurial Code of the Republic of Kazakhstan.

14. In the cases provided for by subparagraphs 1) and 2) of part one and part three of paragraph 13 of this article, the recipient of goods, works, services shall have the right, within one hundred and eighty calendar days from the date of the turnover on sales accomplished by the supplier, to contact the supplier of these goods, works, services with the request to issue an invoice, and the supplier shall be obliged to fulfill such a request subject to the provisions of this article, including in terms of specifying in the information about the recipient of goods, works, services the details of the legal entity through whose authorized representative the goods, works, services are purchased, or an individual entrepreneur purchasing goods, works, services.

In the case provided for by subparagraph 4) of part one of paragraph 13 of this article, the recipient of services has the right, within one hundred and eighty calendar days from the date of the supplier's turnover on sales, to apply with a request to issue a document confirming the fact of the passage of an individual, or an invoice to the supplier of such services , and the supplier is obliged to fulfill such a request, taking into account the provisions of this article, including in terms of specifying in the information about the recipient of work, services, the details of the individual to whom the transportation service was provided.

In the event of acquiring goods, works, services from a taxpayer specified in subparagraph 8) of part one of paragraph 1 of this article, the recipient of goods, works, services has the right, within one hundred and eighty calendar days from the date of the supplier’s turnover on sales, to contact the supplier of these goods, works , services with the request to issue an invoice, and the supplier is obliged to comply with such a request.

An invoice shall be issued in accordance with the provisions of this paragraph at the place of sale of goods, works, services.

15. Features of issuance of invoices in individual cases are established by Articles 414 - 418 of this Code.

Footnote. Article 412 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.01.2019); dated 10.12.2020 No. 382-VI (see Article 2 for the procedure of entry into force); dated 24.06. 2021 No. 53-VII (shall be enforced from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).