Article 527. Invoice of the Tax Code of the Republic of Kazakhstan

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 1. The procedure for issuing invoices is determined in accordance with paragraph 1 of Chapter 20 of this Code, unless otherwise established by this article.

 2. In case of export of goods from the territory of the Republic of Kazakhstan to the territory of another EAEU Member state, an invoice is issued no later than twenty calendar days after the date of the turnover for sale.

 3. In case of processing of toll–free raw materials imported into the territory of the Republic of Kazakhstan from the territory of another EAEU member state with subsequent export of processed products to the territory of another state, an invoice is issued on the date of signing the document confirming the processing of toll-free raw materials.

 4. The invoice issued in the cases specified in paragraphs 2 and 3 of this Article must comply with the requirements established by paragraph 2 of Article 207 of this Code, as well as reflect:

 1) the date of the turnover on sale;

 2) the number identifying the person as a taxpayer-buyer in the EAEU Member State.

 5. When the lessor – taxpayer of the Republic of Kazakhstan transfers goods (leased items) to leasing, which are subject to receipt by the lessee – taxpayer of another EAEU member state, an invoice is issued on the date of each lease payment, excluding remuneration in the amount of part of the initial cost of the goods (leased item) provided for in the lease agreement, but not exceeding the amount of the payment actually received..

 The amount of remuneration of the lessor – taxpayer of the Republic of Kazakhstan in the invoice should be highlighted in a separate line.

 6. When an importer sells goods imported from the territory of the EAEU member States to the territory of the Republic of Kazakhstan in one tax period, an invoice in electronic form is issued no later than the 20th of the month following the tax period.

 In other cases, an invoice for the sale by the importer of goods imported from the territory of the EAEU member States to the territory of the Republic of Kazakhstan is issued within the time limits established by paragraph 1 of Chapter 20 of this Code.

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

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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 527. Definition of a taxpayer in certain cases of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. When a state institution transfers taxable objects to trust management, the taxpayer is determined in accordance with Article 41 of this Code.

2. If the object of taxation is jointly owned by several persons, each of these persons is recognized as a taxpayer.

3. One of the owners of this taxable object may be a taxpayer for taxable objects that are in common joint ownership, as agreed between them.

At the same time, for taxable objects that are in common joint ownership, for which the state registration of ownership rights was carried out after December 31, 2016, one of the owners of this taxable object, indicated by the owners in the application for state registration of ownership of such an object, may be the taxpayer.

4. In the absence of identification documents for the land plot, the grounds for recognizing the user as a tax payer in respect of the land plot are the actual ownership and use of such a plot on the basis of:

1) acts of state bodies on the provision of a land plot – when providing a land plot from state ownership;

2) civil law transactions or other grounds provided for by the legislation of the Republic of Kazakhstan – in other cases.

The footnote. Article 527 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2020).

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