Article 209. Requirements for issuing an invoice by non-payers of value added tax of the Tax Code of the Republic of Kazakhstan
1. The invoice is issued in electronic form in the electronic invoice information system, with the exception of the following cases when the taxpayer has the right to issue the invoice on paper:
1) the absence of a public telecommunications network at the taxpayer's location within the borders of the administrative-territorial units of the Republic of Kazakhstan;
2) confirmation of information on the Internet resource of the authorized body about the impossibility of issuing invoices in the electronic invoice information system due to technical errors.
An invoice issued on paper must be entered into the electronic invoice information system within fifteen calendar days from the date of elimination of technical errors.;
3) upon suspension of the issuance of invoices in the electronic invoice information system in accordance with Article 88 of this Code.
In this case, an invoice issued on paper is subject to entry into the electronic invoices information system within fifteen calendar days from the date of cancellation of the suspension of electronic invoices in accordance with Article 88 of this Code.;
4) during an emergency situation or a state of emergency.
In this case, an invoice issued on paper must be entered into the electronic invoice information system within thirty calendar days from the date of completion of the emergency period or the state of emergency.
2. A paper invoice is issued in the form of an electronic invoice in two copies, one of which is transferred to the recipient of goods, works, and services.
Taxpayers have the right to indicate additional information in the invoice issued on paper that is not provided for in the electronic form of the invoice.
3. The cost and total values in the invoice are indicated in the national currency of the Republic of Kazakhstan.
4. If its structural subdivision acts on behalf of a legal entity as a supplier of goods, works, and services and, by decision of the legal entity, invoices are issued by such a structural subdivision, as well as if the structural subdivision acts as a recipient of goods, works, and services on behalf of the legal entity, the details may be indicated in the invoice such a structural unit.
5. For the purposes of issuing an invoice:
The date of the turnover is determined in accordance with the provisions of Article 460 of this Code.;
The amount of turnover is determined in accordance with the provisions of Articles 461 and 462 of this Code.
6. Unless otherwise specified in this paragraph, an invoice issued in electronic form is certified by means of an electronic digital signature.
The invoice is additionally certified by the biometric data of the individual issuing the invoice in the manner prescribed by the authorized body, if a risk is identified against the taxpayer based on the risk management system in accordance with Article 93 of this Code.
An invoice issued on paper is certified:
for legal entities – signatures of the head and chief accountant, as well as a seal containing the name and indication of the organizational and legal form, if this person must have a seal in accordance with the legislation of the Republic of Kazakhstan.;
for individual entrepreneurs – a seal (if any) containing the surname, first name and patronymic and (or) the name, as well as the signature of the individual entrepreneur.
The invoice may be certified by the signature of an employee authorized to do so by order of the taxpayer. At the same time, a copy of the order must be available for visual inspection of recipients of goods, works, and services.
The recipient of goods, works, and services has the right to contact the supplier of these goods, works, and services with a request to provide a copy of the order on the appointment of a person authorized to sign invoices, certified by an authorized person, and the supplier is obliged to fulfill this requirement on the day of the recipient's request for goods, works, and services.
A structural subdivision of a legal entity that is a supplier of goods, works, and services, by decision of a taxpayer, has the right to certify invoices issued by it with the seal of such a structural subdivision containing the name and indication of the organizational and legal form of the legal entity, if this person must have a seal in accordance with the legislation of the Republic of Kazakhstan.
An invoice issued by an authorized representative of the participants of a simple partnership (consortium), in the cases provided for in paragraph 2 of Article 216 of this Code, shall be stamped by the authorized representative, containing the name and indication of the organizational and legal form, as well as the signatures of the head and chief accountant of such authorized representative.
If, in accordance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and accounting policy, the head or individual entrepreneur maintains accounting records personally, "not provided" is indicated instead of the signature of the chief accountant.
7. An invoice is issued by non-payers of value added tax within the time limits established by Article 493 of this Code.
8. The specifics of issuing invoices in certain cases are established by Articles 494-498 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 209. Acceptance of tax forms, except for tax registers of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Tax forms shall be submitted to the tax authorities within the time limits established by this Code and subordinate regulatory legal acts defining the procedure for the provision of public services, approved by the authorized body.
2. The date of submission of tax forms to the tax authorities, depending on the method of their submission, is:
1) the date of acceptance by the tax authorities or the State Corporation "Government for Citizens" – upon presentation in person;
2) the date of the stamp of acceptance of a postal or other communication organization – when submitted by registered mail with a notification;
3) the date of acceptance by the central node of the system for receiving and processing tax reports, indicated in the electronic notification sent to the taxpayer (tax agent) no later than one business day from the date of acceptance by the system – when submitted in electronic form.
3. When receiving and processing tax forms, the tax authorities carry out format-logical control, which consists in checking the completeness and correctness of its filling.
4. Information on the submission of declarations of individuals shall be posted on the Internet resource of the authorized body within fifteen working days from the date of submission of declarations of individuals established by paragraph 2 of this Article.
5. Tax forms are considered not to have been submitted to the tax authorities in the presence of one or more of the following cases::
1) the tax forms do not comply with the forms established by the authorized body;
2) the tax form does not specify the code of the tax authority;
3) the taxpayer's (tax agent's) identification number is not specified or incorrectly indicated in the tax form;
4) the tax form does not specify the tax period;
5) the tax form does not specify the date on which the declaration of assets and liabilities is being prepared.;
6) the tax form does not specify the type of tax reporting;
7) the tax report is not signed and/or stamped with its name.;
8) tax reporting has a processing status of "Refusal to process" if the system for receiving and processing tax reports does not accept format-logical control.;
9) the requirements of paragraph 1 of Article 212 of this Code regarding the method of submitting tax reports have been violated in the event of an extension of the deadline for submitting tax reports;
10) at the same time as the value added tax declaration, registers of invoices for goods, works, and services purchased and sold during the tax period are not provided - in the case of paper invoices issued in accordance with subparagraph 1) paragraph 2 of Article 412 of this Code;
11) value-added tax reporting is not presented in person after it is removed from registration for the specified tax by decision of the tax authority.
12) tax reports are submitted by an individual entrepreneur or a legal entity whose registration has been declared invalid on the basis of a court decision that has entered into force.;
13) value-added tax reports are submitted by persons who have been removed from the registration register for value-added tax by a decision of the tax authority in the cases provided for in paragraphs eight and nine of subparagraph 6) of paragraph 4 of Article 85 of this Code.
The footnote. Article 209 as amended by the Laws of the Republic of Kazakhstan dated 11/25/2019 No. 272-VI (effective after ten calendar days after the date of its first official publication); dated 12/10/2020 No. 382-VI (effective from 01.01.2021); dated 12/21/2022 No. 165-VII (effective from 01.01.2023).
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