Article 120-1. Restriction of electronic invoice statements in the Electronic invoice Information system of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

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Article 120-1. Restriction of electronic invoice statements in the Electronic invoice Information system of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

 1. For violations with a high degree of risk, the tax authorities restrict the issuance of electronic invoices in the electronic invoice information system in case of non-fulfillment within the prescribed period and (or) recognition as unfulfilled of the notification on the elimination of violations identified by the tax authorities based on the results of desk control.

2. The restriction of the issuance of electronic invoices in the electronic invoice information system is carried out within one working day from the day following the day of non-fulfillment within the prescribed period and (or) recognition as unfulfilled of the notification on the elimination of violations identified by the tax authorities based on the results of desk control for violations with a high degree of risk, based on the decision on the restriction of electronic invoice statements issued in the manner and in the form established by the authorized body.

3. A decision to restrict the issuance of electronic invoices shall be sent within one business day following the day of the decision specified in paragraph 2 of this Article in one of the following ways:

1) by registered mail with notification;

2) electronically to the web application and (or) the user's personal account on the e-government web portal and (or) the electronic invoice information system;

3) to the taxpayer against signature.

4. The tax authorities shall lift the restriction on the issuance of electronic invoices in the electronic invoice information system within one working day from the date of execution of the notification on the elimination of violations identified by the tax authorities based on the results of desk control for violations with a high degree of risk by making a decision to lift the restriction in the manner and in the form that are established by the authorized body.

5. An appeal by a taxpayer against a decision to restrict the issuance of electronic invoices does not suspend its effect.

The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.

This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.

President

Republic of Kazakhstan

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