Article 207. Categories of persons required to issue an invoice of the Tax Code of the Republic of Kazakhstan
1. The following taxpayers are required to issue an invoice:
registered as a value–added tax payer - in accordance with Chapter 50 of this Code;
non–payers of value added tax (hereinafter referred to as non–payers of value added tax) - in accordance with Articles 208 and 209 of this Code.
2. The invoice is issued in the manner and in the form determined by the authorized body, taking into account the provisions of this Code.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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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.
Article 207. The specifics of tax reporting, including the register of lease (use) agreements, the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. In the cases provided for by this Code, a taxpayer (tax agent) engaged in activities for which different taxation conditions are established shall prepare tax reports separately for each type of activity.
In the event of a transition during a calendar year from a special tax regime for agricultural producers and agricultural cooperatives to a generally established procedure, tax reports are prepared separately for the period of application in the specified calendar year.:
special tax treatment;
a generally established procedure.
2. Subsurface users for whom this Code provides for the need for separate tax accounting shall prepare tax reports in accordance with the procedure established by this Code.
3. The register of lease (use) agreements is compiled by persons who provide temporary possession and use of retail facilities, retail spaces in retail facilities, including at trade markets.
The register of lease (use) agreements is compiled and submitted to the tax authority at the location of the taxpayer who provides commercial facilities for rent (use), retail outlets in commercial facilities, including on trade markets, no later than March 31 of the year following the reporting year.
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