Article 412. Calculation of individual income tax on the income of an individual subject to taxation independently of the Tax Code of the Republic of Kazakhstan

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 1. The calculation of the individual income tax on the income of an individual, which is subject to taxation independently, is carried out by an individual:

 1) in the declaration on individual income tax on entrepreneurial activity – on the income of an individual entrepreneur, determined in accordance with the generally established procedure;

 2) in the declaration of income and property – for the rest of the income subject to taxation independently.

 2. The amount of individual income tax on the income of an individual subject to self-taxation is calculated by applying the rates established by Article 363 of this Code to the corresponding taxable amount of an individual's income.

 3. The amount of individual income tax payable to the budget is determined in the following order:

 the amount of individual income tax calculated in accordance with the procedure specified in paragraph 2 of this Article,

 minus

 the amount of individual income tax for which offsetting is carried out in accordance with Article 413 of this Code,

 minus

 the amount of corporate income tax for which offsetting is carried out in accordance with Article 414 of this Code,

 minus

 the amount of individual income tax calculated on income subject to withholding tax, if included in the taxable amount of income subject to taxation by an individual independently.

 4. The calculation of the amount of individual income tax on the income of labor immigrants is carried out by labor immigrants themselves:

 1) from the amount of the minimum taxable income – in the amount of 4 times the monthly calculation index effective on January 1 of the relevant financial year, for each month of performance of work (provision of services) of the relevant period specified by the resident labor immigrant in the application for obtaining (extension) a permit for a labor immigrant;

 2) in the income and property declaration, from the amount of income in excess of the income received under the employment contract for the relevant period over the amount of the minimum taxable income for the same period at the end of the tax period – by applying the rate established by subparagraph 1) of Article 363 of this Code to the taxable amount of income in the form of such excess.

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 412. General provisions of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. When making a turnover for the sale of goods, works, and services, they are required to issue an invoice.:

1) value added tax payers provided for in subparagraph 1) paragraph 1 of Article 367 of this Code;

2) taxpayers 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;

3) a commission agent who is not a value-added tax payer in the cases established by Article 416 of this Code;

4) a freight forwarder who is not a value-added tax payer in the cases established by Article 415 of this Code;

5) taxpayers in case of sale of imported goods;

6) the structural subdivision of the authorized body in the field of the state material reserve when it releases goods from the state material reserve;

7) taxpayers who are not value-added tax payers, in the case of the sale of goods that have entered the "Virtual Warehouse" module of the electronic invoice information system to such taxpayers;

8) resident legal entities (with the exception of state institutions and state organizations of secondary education), non-residents operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice who are not registered as a value-added tax payer in the Republic of Kazakhstan, under a civil transaction, the value of which exceeds 1,000 times the monthly calculation index, established by the law on the Republican budget and effective on the date of such transaction.

This subparagraph applies to civil law transactions between business entities, except in cases where the buyer is a person applying a special tax regime based on a patent, a simplified declaration, or for peasant or farm enterprises.;

9) taxpayers – for international cargo transportation services.

10) 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;

11) 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 Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

12) taxpayers applying a special retail tax regime at the request of the buyer of goods, works, and services in order to comply with the provisions of paragraph 3-2 of Article 242 of this Code.

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. An invoice shall be issued in electronic form, with the exception of the following cases when a taxpayer has the right to issue an 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.

Information about the administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunications networks, is posted on the Internet resource of the authorized body.;

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.

After the elimination of technical errors, the 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.

2-1. In case of limitation of the issuance of electronic invoices in the electronic invoice information system in accordance with Article 120-1 of this Code, the invoice is issued on paper.

In this case, an invoice issued on paper must be entered into the electronic invoice information system within fifteen calendar days from the date of lifting the restriction on issuing invoices in electronic form in the electronic invoice information system in accordance with Article 120-1 of this Code.

3. An invoice in electronic form is issued in the electronic invoice information system in the manner and in the form determined by the authorized body.

3-1. 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.

4. An invoice statement on paper is made in accordance with the procedure specified in paragraphs 5 to 12 of this article, in a form determined by the taxpayer independently.

5. The invoice must specify:

1) serial number of the invoice;

2) identification number of the supplier and recipient of goods, works, and services;

3) in respect of natural persons who are recipients of goods, works, services, – surname, first name, patronymic (if it is indicated in the identity document);

in respect of individual entrepreneurs who are suppliers or recipients of goods, works, and services, the surname, first name, and patronymic (if it is indicated in the identity document) and (or) the name of the taxpayer.;

in relation to legal entities (structural divisions of legal entities) that are suppliers or recipients of goods, works, and services, the name is indicated. At the same time, in terms of specifying the organizational and legal form, it is possible to use an abbreviation in accordance with customs, including business practices.;

4) the date of the invoice statement;

5. The invoice must specify:

1) serial number of the invoice;

2) identification number of the supplier and recipient of goods, works, and services;

3) in respect of natural persons who are recipients of goods, works, services, – surname, first name, patronymic (if it is indicated in the identity document);

4) the date of the invoice statement;

5) in the cases provided for in Article 416 of this Code, the supplier's status is a committee or commission agent.;

6) in case of sale of excisable goods, an additional amount of excise tax, if such sale is subject to excise duty in accordance with the provisions of Section 11 of this Code;

7) the name of the goods, works, and services sold;

8) the amount of taxable (non-taxable) turnover;

9) the value added tax rate;

10) the amount of value added tax;

11) the cost of goods, works, and services, including value-added tax;

12) in relation to goods – the code of the commodity nomenclature of foreign economic activity;

13) in case of sale of goods, works, and services under a public procurement contract, the date and number of the public procurement contract.

6. In the invoice, the amount of taxable turnover is indicated separately for each item of goods, works, and services.

In the case of hard copy invoices, it is allowed to indicate the total amount of turnover if such an invoice is accompanied by a document containing the data specified in subparagraphs 7) – 11) of paragraph 5 of this Article. In this case, the invoice must contain an indication of the number and date of the document, as well as its name.

7. The cost and sum values in the paper invoice are indicated in the national currency of the Republic of Kazakhstan.

The cost and sum values in the invoice issued in electronic form are indicated in the national currency of the Republic of Kazakhstan, except for the following cases, in which it is possible to indicate in a foreign currency:

1) for transactions (operations) concluded (performed) within the framework of a production sharing agreement (contract), a subsurface use contract approved by the President of the Republic of Kazakhstan;

2) transactions (operations) for the sale of goods for export, subject to a zero rate of value-added tax in accordance with Articles 386, 447 and 449 of this Code;

3) turnover in the sale of international transportation services, subject to a zero value-added tax rate in accordance with Article 387 of this Code;

4) sales turnover, which is subject to a zero value-added tax rate in accordance with paragraph 3 of Article 393 of this Code.

8. In the event that 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 in the event that on behalf of a legal entity the structural subdivision acts as a recipient of goods, works, and services, in order to perform:

1) the requirements established by subitems 3) and 5) of paragraph 5 of this Article may include in the invoice the details of a structural subdivision of a legal entity.;

2) the requirements established by subparagraph 2) According to paragraph 5 of this article, the identification number of the legal entity is indicated in the invoice. In this case, if the details of the structural unit of the legal entity are specified in accordance with subparagraph 1) The identification number of such a structural subdivision is indicated in this paragraph.

9. Taxpayers shall indicate in the invoice or other document provided for in paragraph 1 of Article 400 of this Code.:

1) for turnover subject to value added tax, the amount of value added tax;

2) for non–taxable turnover, including those exempt from value added tax, the mark "Without VAT".

10. Taxpayers have the right to indicate additional information not provided for in this article in an invoice issued on paper.

11. A paper invoice is issued in two copies, one of which is transferred to the recipient of the goods, works, and services.

12. 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, patronymic (if it is indicated in the identity document) 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 200 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.

An invoice issued in electronic form is certified with an electronic digital signature.

13. An invoice statement, with the exception of the cases provided for in subitems 2), 5) and 7) of the first part of paragraph 1 of this Article, is not required in the following cases::

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

in cash with the presentation of the receipt of the cash register to the buyer and (or) through the terminals of payment for services;

using equipment (devices) designed for making payments using payment cards;

with the presentation to the buyer of goods, works, and services of a receipt for a special mobile application containing 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) provision of services provided for in Article 397 of this Code;

7) provision of services related to the casino, slot machine room, betting shop and betting shop.

The provisions of subitems 1) and 2) of the first part of this paragraph shall not apply in the case of sale of goods, works, and services to persons specified in paragraph 1 of Article 436 of this Code.

In the cases provided for in subitems 2), 5) and 7) of the first part of paragraph 1 of this Article, an invoice statement is not required for the sale:

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.

14. In the cases provided for in subitems 1) and 2) of part one and part three of paragraph 13 of this article, the recipient of goods, works, and services has the right, within one hundred and eighty 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, and the supplier is obliged to such a requirement is subject to 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 is carried out., services, or an individual entrepreneur who purchases goods, works, or services.

In the case provided for in subparagraph 4) in the first part of paragraph 13 of this article, the recipient of services has the right, within one hundred and eighty 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, and the supplier is obliged to comply with such a requirement, taking into account the provisions of this article, including parts of the indication in the information about the recipient of works and services of the details of the individual to whom the transportation service was provided.

In the case of the purchase of goods, works, and services from the taxpayer specified in subparagraph 8) of the first paragraph of paragraph 1 of this Article, the recipient of the goods, works, and services has the right, within one hundred and eighty 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, and The supplier must comply with this requirement.

An invoice statement in accordance with the provisions of this paragraph is carried out at the place of sale of goods, works, and services.

15. The specifics of issuing invoices in certain cases are established by Articles 414-418 of this Code.

The footnote. Article 412 as amended by the Laws of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (effective from 01.01.2019); dated 12/10/2020 No. 382-VI (for the procedure of entry into force, see art. 2); dated 06/24/2021 No. 53-VII (effective from 01.01.2022); dated 12/21/2022 No. 165-VII (effective from 01.01.2023); dated 03/20/2023 No. 213-VII (effective sixty calendar days after the date of its first official publication).

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