Article 492. Requirements for issuing invoices by Value Added Tax Payers tax code of the Republic of Kazakhstan

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 1. an invoice is issued in electronic form, on which a Value Added Tax payer has the right to issue an invoice on paper, as follows:

 1) absence of a public telecommunications network within the borders of administrative-territorial units at the location of the value added tax payer;

 2) information about the impossibility of issuing invoices in the electronic invoice information system due to technical errors, confirmed on the internet resource of the authorized body.

 At the same time, the invoice issued on paper must be entered into the information system of electronic invoices within fifteen calendar days from the date of elimination of technical errors;

 3) suspension of issuing invoices in the electronic invoice information system in accordance with Article 88 of this code.

 At the same time, the invoice issued on paper must be entered into the information system of electronic invoices within fifteen calendar days from the date of cancellation of the suspension of issuing invoices in electronic form in accordance with Article 88 of this code;

 4) the period during which the emergency or emergency situation was applied.

 At the same time, the invoice issued on paper must be entered into the electronic invoice information system within thirty calendar days from the date of the end of the Emergency period or the application of the emergency. The procedure and form for issuing an invoice are established by the authorized body.

 2.an invoice on paper is issued in two copies in the form of an electronic invoice, one of which is issued to the recipient of goods, works, and services.

 Taxpayers have the right to indicate in the invoice issued on paper additional information that is not provided for in the electronic form of the invoice.

 3. the following:

 1) for transactions (operations) concluded (executed) within the framework of a production distribution agreement (contract), a subsurface use agreement approved by the president of the Republic of Kazakhstan;

 2) transactions (transactions) for the sale of goods for export, taxed at zero value added tax rates in accordance with articles 467, 521 and 523 of this code;

 3) turnover for the sale of services for international transportation, taxed at a zero rate of Value Added Tax in accordance with article 468 of this code;

 4) in accordance with paragraph 3 of Article 473 of this code, the value and amount values in the invoice are indicated in the national currency of the Republic of Kazakhstan, except in cases where it is possible to indicate in foreign currency for sales turnover taxed at zero value added tax rate.

 4.if on behalf of a legal entity its structural unit acts as a supplier of goods, works, services and, by decision of a legal entity, the issuance of invoices is carried out by such a structural unit, as well as if on behalf of a legal entity the structural unit acts as a recipient of goods, works, services, then it is allowed to indicate the details of such a structural unit in the invoice.

 5. Value Added Tax Payers shall be issued in an invoice or other document provided for in paragraph 6 of Article 480 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 sign "without VAT", if the place of sale is not the territory of the Republic of Kazakhstan – the sign "without VAT-not the Republic of Kazakhstan".

 6.an invoice issued in electronic form is certified by an electronic digital signature, unless otherwise specified in this paragraph.

 The invoice is additionally certified by the biometric data of the individual issuing the invoice in accordance with the procedure provided for by the authorized body, when a risk is identified against the taxpayer on the basis of the risk management system in accordance with Article 93 of this code.

 Invoice issued on paper:

 for legal entities – with the signatures of the head and chief accountant, as well as a seal containing the indication of the name and organizational and legal form, if, in accordance with the legislation of the Republic of Kazakhstan, this person must have a seal;

 for individual entrepreneurs – certified by the seal (if any) containing the last name, first name and patronymic and (or) name, as well as the signature of the individual entrepreneur.

 The invoice can be certified by the taxpayer's order with the signature of the employee authorized to do so. At the same time, a copy of the order must be available for viewing by recipients of goods, works, and services.

 The recipient of goods, works, Services has the right to apply to the supplier of these goods, works, services with the requirement to provide a copy of the order on the appointment of a person authorized to sign the invoice, certified by the person authorized to do so, and the supplier is obliged to fulfill this requirement on the day of application by the recipient of goods, works, services.

 A structural subdivision of a legal entity that is a supplier of goods, works, Services has the right to certify invoices issued by a taxpayer by its decision with the seal of such a structural subdivision containing the name of the legal entity and the indication of the organizational and legal form, if, in accordance with the legislation of the Republic of Kazakhstan, this person must have a seal.

 The invoice issued by the authorized representative of the Partnership (consortium) participants in the cases provided for in Paragraph 2 of Article 216 of this code is certified by the seal containing the name of the authorized representative and the 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 the accounting policy, the head or individual entrepreneur conducts accounting personally, instead of the signature of the chief accountant, it is indicated as "not provided".

 7.the specifics of issuing invoices in certain cases are established by articles 494-498 of this code.

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

President

Republic of Kazakhstan

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______________________________

To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 492. Tax rates code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

 1. the tax is calculated at the following rates established by monthly calculation indices, unless otherwise established by this article:

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R / s№

Object of taxation

Tax rate (monthly calculation index)

The following differentiated passenger cars by engine volume (cubic cm.):

1 up to 100 inclusive

From 1 100 to 1 500 inclusive

From 1,500 to 2,000 inclusive

From 2,000 up to 2,500 inclusive

From 2,500 to more than 3,000 inclusive

From 3,000 to over 4,000 inclusive

Over 4,000

117

The following differentiated cargo by carrying capacity, special vehicles (excluding trailers):

Up to 1 ton inclusive

From 1 ton to 1.5 tons inclusive

From 1.5 tons up to 5 tons inclusive

Over 5 tons

Tractors, self-propelled agricultural, reclamation and road construction machines and mechanisms, special vehicles with high cross-country ability and other motor vehicles not intended for movement on public roads

The following differentiated buses by the number of seats:

up to 12 seats inclusive

from 12 to 25 seats inclusive

over 25 seating positions

Motorcycles, scooters, motor cars, small ships, differentiated by engine power:

Up to 55 kW (75 horsepower) inclusive

More than 55 kW (75 horsepower

Boats, ships, tugs, barges, yachts (with horsepower), differentiated by engine power;

Up to 160 inclusive

From 160 to 500 inclusive

From 500 up to 1,000 inclusive

Over 1000

Aircraft

4 percent of the monthly calculation index for each kilowatt of power

8.the period of operation of the vehicle is calculated based on the year of manufacture specified in the vehicle passport (instructions for the use of the aircraft in flight).

9.to calculate the tax on cargo and special vehicles, the indicator of the carrying capacity of the vehicle specified in the instructions for the use of the vehicle and (or) the instruction is used. If the instruction (instruction) for the operation of the vehicle does not indicate the indicator of carrying capacity, it is calculated as the difference between the maximum allowable mass of the vehicle and the mass of the vehicle without load (mass of the equipped vehicle).

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

This Code establishes the basic principles of taxation, regulates power relations on the procedure for establishing, introducing, changing, canceling, calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of a tax obligation.

The Republic Of Kazakhstan

President

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President

Republic of Kazakhstan