E-invoicing now also operational in Kazakhstan

December 2, 2014  |  Asia, Compliance, Electronic Invoicing

E-invoicing recently became operational in Kazakhstan (KZ). The relevant e-invoicing provisions of KZ Tax Code have been effective since 1 July 2014, and the e-invoicing legal framework has been completed with KZ Government’s decree on e-invoicing of 24 July 2014 (Decree). That is what Sergii Shcherbak wrote in this post on LinkedIN.

E-invoicing is carried out via the E-invoicing information system (‘EIIS’). The EIIS’ functionality provides for e-invoice issuance, submission, registration, acceptance, processing, delivery, and storage. The EIIS is available as a web application, desktop (offline) application, and as an API interface integrated into taxpayers’ accounting software. The participation in the EIIS is voluntary, under the e-agreement signed with the taxpayer’s e-signature based on a certificate issued by the KZ National Certification Authority (advanced e-signature) during the taxpayer’s registration in the EIIS.

The e-invoice must be issued within 7 calendar days from the date of business operation. The e-invoice must be issued in the format approved by the Decree and must be signed with the taxpayer’s/authorised person’s advanced e-signature. The authorised person may be a taxpayer’s employee or structural unit. The authorised person acts within the EIIS on taxpayer’s behalf under the power of attorney issued by the taxpayer’s director directly in the EIIS in the e-format approved by the Decree, and signed with the director’s advanced e-signature. Outsourcing of the taxpayer’s activity within the EIIS to any person other than the taxpayer’s employee or structural unit is not envisaged by the Decree.

The e-invoice is considered issued and sent to the buyer when the EIIS assigns a registration number to the e-invoice. The buyer’s confirmation of acceptance of the e-invoice is not required, unless in respect of additional and corrective e-invoices and the revocation of the e-invoice. The issued e-invoice is stored in the EIIS for a period of 5 years from the date of issuance. The EIIS makes the stored e-invoice available to the tax administration. The original of e-invoice giving the taxpayer the right to VAT deduction is the e-invoice stored in the EIIS.

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