Article 208. Statement of an invoice by non-payers of the value added tax of the Tax Code of the Republic of Kazakhstan

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 1. In the cases specified in this paragraph, the following non-payers of value added tax are required to issue an invoice:

 1) a commission agent in the cases established by Article 495 of this Code;

 2) the freight forwarder in the cases established by Article 494 of this Code;

 3) the department of the authorized body in the field of the state material reserve when it releases goods from the state material reserve;

 4) taxpayer – for international cargo transportation services;

 5) a legal entity accredited in accordance with the established procedure to carry out conformity assessment activities, as defined by the legislation of the Republic of Kazakhstan on technical regulation;

 6) a taxpayer who is a customs representative, customs carrier, owner of temporary storage warehouses, owner of customs warehouses and an authorized economic operator in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

 7) a taxpayer applying a special tax regime based on a simplified declaration;

 8) a taxpayer in cases stipulated by regulatory legal acts of the Republic of Kazakhstan adopted for the purpose of implementing international treaties ratified by the Republic of Kazakhstan;

 9) the taxpayer in case of sale of imported goods;

 10) a taxpayer who sells goods that have been received by such a taxpayer and are accounted for upon receipt in the "Virtual Warehouse" module of the electronic invoice information system.

 The list of goods for which electronic invoices are issued through the "Virtual Warehouse" module of the electronic invoice information system is approved by the authorized body and posted on its Internet resource.;

 11) taxpayer – for medical services, for the sale of medicines, medical products, components of medical products, as well as technical auxiliary (compensatory) means in accordance with the legislation of the Republic of Kazakhstan on social protection;

 12) a law firm for legal assistance provided by a lawyer who has established a law firm independently or jointly with other lawyers, under contracts concluded by such a law firm.

 The provisions of this paragraph shall not apply 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. In the cases provided for in subitems 1) – 7) and 11) of paragraph 1 of this Article, an invoice statement is not required in the following cases::

 1) sales of goods, works, and services for which payments are made:

 with the presentation of the receipt of the cash register machine to the buyer and (or) through the service payment terminals;

 with the presentation of a receipt for a special mobile application to the buyer of goods, works, and services. At the same time, at the request of the buyer, the receipt must contain the identification number of such a buyer of goods, works, and services.;

 2) the sale of goods, works, and services to individuals for which payments are made in electronic money or using electronic payment methods;

 3) making payments through second-tier banks, a postal operator for utilities and communication services provided to an individual;

 4) registration of passenger transportation by rail or air with a paper ticket, an electronic ticket or an electronic travel document;

 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) the implementation of financial transactions provided for in Article 477 of this Code.

 The provisions of subitems 1) and 2) of the first part of this paragraph shall not apply in cases of sale of goods, performance of works, provision of services to persons specified in paragraph 1 of Article 131 of this Code.

 3. In the cases provided for in subitems 8) – 10) of paragraph 1 of this Article, an invoice statement is not required for the sale of goods.:

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

 2) individuals or legal entities that are subjects of microenterprise in accordance with the Entrepreneurial Code of the Republic of Kazakhstan.

 4. The recipient of goods, works, and services has the right, within fifteen calendar days from the date of the supplier's turnover in sales, to contact the supplier of these goods, works, and services with a request to issue an invoice in the following cases provided for:

sub-paragraphs 1) and 2) of paragraph 2 of this Article;

paragraph 3 of this article.

 The supplier is obliged to comply with such a requirement, taking into account the provisions of this article, including the indication in the information about the recipient of goods, works, and services of the details of the legal entity through whose proxy the purchase of goods, works, and services is carried out, or the individual entrepreneur purchasing goods, works, and services.

 5. The recipient of the services has the right, within fifteen calendar days from the date of the supplier's sales turnover, to request that a document confirming the fact of an individual's travel or an invoice be issued to the supplier of such services in the case provided for in subparagraph 4) paragraph 2 of this article. The supplier is obliged to fulfill such a requirement, taking into account the provisions of this article, including the indication in the information about the recipient of works and services of the details of the natural person to whom the transportation service was provided.

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 208. The procedure for submitting a tax statement, tax reporting Code on Taxes and Other Mandatory payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. A tax application and tax reports shall be submitted to the tax authorities in accordance with the procedure and time limits established by this Code.

2. If the taxpayer (tax agent) belongs to the categories for which the authorized body has established various forms of tax reporting, then in this case, tax reporting is submitted in accordance with the forms provided for each category to which the taxpayer (tax agent) belongs.

3. Unless otherwise provided for in this Article, the tax application and tax reports shall be submitted to the appropriate tax authorities of their choice.:

1) in person – on paper, including through the Government for Citizens State Corporation (with the exception of value-added tax reporting);

2) by registered mail with a notification – on paper;

3) in electronic form, allowing computer processing of information.

4. After the value added tax is removed from the registration register by a decision of the tax authority, the value added tax reports are submitted in absentia.

5. The authorized body, together with special government agencies, military intelligence agencies of the Ministry of Defense of the Republic of Kazakhstan, and law enforcement agencies, determine a special procedure for submitting tax reports and a list of persons submitting such reports.

6. If the tax application and (or) tax reports are submitted in hard copy, one copy is returned to the taxpayer (tax agent) with the stamp of the tax authority.

7. The structure of the electronic format, the software for compilation and presentation in electronic form and the updating of this software are posted on the Internet resource of the authorized body.:

1) tax statement – no later than January 1 of the current year;

2) tax reporting – no later than thirty working days before the deadline for submitting tax reports.

8. After the submission of liquidation tax reports, the taxpayer (tax agent) is not entitled to submit subsequent tax reports to the tax authority, with the exception of additional and (or) additional upon notification, unless otherwise provided by this paragraph.

Liquidation tax reports submitted for an incomplete tax period are equivalent to regular tax reports for the tax period in the following cases::

1) changes by the taxpayer (tax agent) of the decision on liquidation or reorganization by way of separation after completion of the tax audit;

2) changes by the taxpayer (tax agent) of the decision to terminate entrepreneurial activity prior to de-registration as an individual entrepreneur;

3) making a decision on refusal to de-register as an individual entrepreneur.

For subsequent tax periods from the date of submission of liquidation tax reports, tax reports are submitted to the relevant tax authorities in accordance with the procedure and deadlines established by this Code.

9. In the absence of taxable objects, tax reporting is not provided for:

property tax;

land tax;

vehicle tax;

rental tax on exports;

subscription bonus;

payment for reimbursement of historical expenses;

payments to the budget.

corporate income tax withheld at the source of payment from a non-resident's income.

9-1. For special payments and taxes of subsurface users not specified in paragraph 9 of this Article, tax reporting shall be submitted by the subsurface user under the relevant subsurface use contract.

10. The obligation to submit excise tax reports applies to taxpayers (tax agents) engaged in the following types of activities:

production of gasoline (except aviation), diesel fuel;

wholesale and (or) retail sales of gasoline (except aviation), diesel fuel;

production of ethyl alcohol and (or) alcoholic products;

manufacture of tobacco products;

production, assembly (assembly) of excisable goods provided for in subparagraph 6) of Article 462 of this Code.

The obligation to submit excise tax reports applies to taxpayers (tax agents) who carry out taxable transactions on crude oil and gas condensate (except for crude oil and gas condensate sold for export).

The obligation to submit excise tax reports does not apply to taxpayers (tax agents) engaged in the wholesale sale of tobacco products, products with heated tobacco, nicotine-containing liquid for use in electronic cigarettes.

11. Appendices to declarations and calculations are not submitted in the absence of data to be reflected in them.

The footnote. Article 208 as amended by the Laws of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (effective ten calendar days after the date of its first official publication); dated 12/20/2021 No. 85-VII (effective 01.01.2018); dated 12/21/2022 No. 165-VII (effective 01.01.2023).

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