E-invoicing mandate

E-invoicing in Kazakhstan

A sourced summary of the structured e-invoicing program in Kazakhstan. It is a starting point, not a compliance certificate or proof of delivery.

At a glance

Scope: Business-to-business
Status: In force
First issuing phase: 2019-01-01
Network or channel: IS ESF electronic invoice information system
Format: Kazakhstan electronic invoice (ЭСФ)

What this means for you

VAT payers must issue invoices electronically through IS ESF, subject to the Tax Code exceptions; the electronic-invoice obligation has applied to all VAT payers since 2019.

What FreeBillGen can verify

For eligible saved invoices, FreeBillGen can prepare generic OASIS UBL and UN/CEFACT CII mappings and run its named internal checks. These mappings are not EN 16931, Factur-X, Peppol, national-CIUS or clearance-platform validation. FreeBillGen does not transmit them through a provider network.

Check this route in Invoice Passport

Official sources used

Kazakhstan Adilet - Tax Code effective 2026 (opens in a new tab) Source reviewed 2026-08-17
Kazakhstan State Revenue Committee - all VAT payers issue electronic invoices (opens in a new tab) Source reviewed 2026-08-17

General information only; not legal, tax, accounting, conformance, or delivery-provider advice. Confirm the current scope, technical profile, and channel with the official source or a qualified advisor.