On approval of the Rules and deadlines for the implementation of a pilot project on the introduction of digital tenge with value added tax labeling for participants in public procurement
Order of the Minister of Finance of the Republic of Kazakhstan dated January 22, 2026 No. 38. Registered with the Ministry of Justice of the Republic of Kazakhstan on January 26, 2026 No. 37881
In accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), I ORDER:
1. To approve the attached Rules and deadlines for the implementation of a pilot project on the introduction of digital tenge with value-added tax labeling for participants in public procurement.
2. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, shall ensure:
1) the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) posting of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan after the day of its first official publication;
3) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submit to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan information on the implementation of measures provided for in subparagraphs 1) and 2) of this paragraph.
3. This order will enter into force on February 2, 2026, and is subject to official publication.
Minister of Finance of the Republic of Kazakhstan
M. Takiev
"APPROVED" BY the National Bank of the Republic of Kazakhstan
Approved by the Order of the Minister of Finance of the Republic of Kazakhstan on January 22, 2026 No. 38
Rules and deadlines for the implementation of the Pilot project on the introduction of digital tenge with value added tax labeling for participants in public procurement
Chapter 1. General provisions
1. These Rules and deadlines for the implementation of the Pilot Project on the introduction of digital tenge with value added tax labeling for participants in public procurement (hereinafter referred to as the Rules) have been developed in accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and determine the procedure for the implementation of the Pilot Project on the approval of a new a mechanism for the administration of value-added tax in the field of public procurement using digital tenge and labeled value-added tax (hereinafter – Pilot project).
2. The purpose of the Pilot Project is to simplify and improve the efficiency of tax obligations for persons involved in public procurement.
3. The Pilot project is aimed at ensuring transparency and traceability of settlements between customers and suppliers, increasing the completeness and timeliness of budget receipts, reducing tax risks and limiting the use of fictitious schemes.
4. Participation in the Pilot Project is voluntary.
5. This Pilot Project is being implemented in the territory of the Republic of Kazakhstan.
6. The following basic concepts are used in these Rules:
1) A single treasury account is a centralized account opened with the National Bank of the Republic of Kazakhstan (hereinafter referred to as the National Bank) for the accumulation and distribution of all receipts and expenditures of the state budget;
2) The digital account of the State Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – KGC) is the digital account of the KGC in the digital tenge System for accounting for digital tenge;
3) Digital account of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – CGD) is a digital CGD account in the digital tenge System for accounting for digital tenge, used to receive payments from taxpayers participating in the Pilot Project to the budget for tax obligations under the Pilot Project;
4) Digital taxpayer account – a taxpayer's digital account in the Digital tenge System for accounting for digital tenge;
5) Labeling is the process of programming digital tenge with the establishment of rules, conditions and criteria for the circulation/ use of digital tenge in the digital tenge System in accordance with the order of the owner of funds or the person responsible for the use of funds acting as collateral for issued digital tenge, in accordance with the Rules of Operation of the digital tenge System, approved by the decision of the Board of the joint-stock company "National Payment Corporation of the National Bank of the Republic of Kazakhstan" dated June 18, 2024 (Protocol No. 12);
6) Digital Tenge (hereinafter referred to as CT) – tenge issued by the National Bank and stored in the Digital tenge System in the electronic form of electronic money accepted as a means of payment;
7) The digital tenge system (hereinafter referred to as the Digital Tenge system) is a set of software and hardware tools for making payments and transactions on the territory of the Republic of Kazakhstan using the digital tenge system.;
8) The operator of the digital tenge System is the Joint–stock Company "National Payment Corporation of the National Bank of the Republic of Kazakhstan" (hereinafter – JSC "NPK").
Chapter 2. Participants of the Pilot project
7. The participants of the Pilot project are:
1) CGD;
2) State revenue authorities (hereinafter referred to as OGD);
3) KGC;
4) The National Bank;
5) JSC "NPK";
6) second–tier banks voluntarily participating in the Pilot Project (hereinafter referred to as STBs);
7) potential suppliers of public procurement who voluntarily participate in the Pilot Project (hereinafter referred to as taxpayers participating in the Pilot Project);
8) developers of accounting systems who voluntarily participate in the Pilot Project (hereinafter referred to as developers of accounting systems).
Chapter 3. Procedure and deadlines for the implementation of a Pilot project on the introduction of digital tenge with value-added tax labeling for participants in public procurement
8. As part of the implementation of this Pilot Project:
1) The National Bank issues and redeems CT on the basis of the relevant applications/register and payment messages of JSC NPC, formed at the request of the STB and KGC;
2) JSC "NPK":
ensures the functioning of the SCT within the framework of performing the functions of the SCT Operator in accordance with the Rules of Operation of the Digital Tenge System, approved by the decision of the Board of the National Payment Corporation of the National Bank of the Republic of Kazakhstan dated October 30, 2023 (Protocol No. 1) (hereinafter referred to as the Rules of Operation);
Provides clarifications to the STB and KGC on issues arising during the implementation of the Pilot Project.;
3) KGC opens a digital account of the CGD on the basis of an application for opening a digital account in the CST to ensure payments to the budget for value added tax (hereinafter referred to as VAT) of taxpayers participating in the Pilot Project;
4) OGD:
provide explanations to taxpayers participating in the Pilot Project on issues related to the implementation of this Pilot Project.;
information from the OGD information systems related to the implementation of the Pilot Project is transmitted to the SCT.;
They process data on payments made between taxpayers participating in the Pilot Project and their payments to the budget received from the CST.
5) BVU:
opens a digital account of the taxpayer participating in the Pilot Project in the SCT;
performs acceptance, transfers and payments to the CT using the digital account of the taxpayer participating in the Pilot Project in the CT by sending a request to the CT Operator in accordance with the Operating Rules;
makes transfers to the Central Bank from the client to the budget for VAT tax obligations;
conducts, signs and validates payment transactions between taxpayers participating in the Pilot Project and payments to the budget;
marks the CT;
verifies client signatures;
stores the transaction history of the Central Bank;
6) taxpayer-participant of the Pilot Project:
opens a digital account in the SCT through the STB;
after receiving the payment under the public procurement contract, the funds are converted into CT;
performs calculations with suppliers using CT;
fulfills obligations to pay VAT to the budget using the VAT.
7) developers of accounting systems:
They provide technical support for accounting systems under the Pilot Project, including revision, integration and error correction.
9. The consent of the taxpayer participating in the Pilot Project to participate in this Pilot Project is expressed in submitting an application to the STB for opening a digital account in the CT and confirming payment to the CT in accordance with the procedure provided for in paragraph 11 of these Rules.
In this case, an Agreement on consent to the transfer (exchange) of data (information) used in the framework of this Pilot Project between the participants of the Pilot Project specified in the sub-paragraphs is signed between the taxpayer participating in the Pilot Project and the OGD on paper and/or in electronic form. 1), 2), 4), 5), 6) and 7) of paragraph 7 of these Rules.
10. The taxpayer participating in the Pilot Project purchases the CT from the funds received under the public procurement contract to replenish the digital account in the CT and informs the SRC within 3 (three) business days from the date of such purchase on paper and/or in electronic form.
Settlements on purchased goods, works and services between taxpayers participating in the Pilot Project are carried out through the use of digital accounts in the SCT.
11. The taxpayer participating in the Pilot Project indicates the registration number of the corresponding electronic invoice (hereinafter referred to as the ESF) in the payment document to transfer CT from his digital account to the digital account of the supplier of goods, works and services (hereinafter referred to as the TRU supplier).
At the same time, the taxpayer participating in the Pilot Project ensures the automatic generation of payment documents in accounting systems or through the interfaces of remote banking channels of the STB.
When making a payment in which the registration number of the ESF is indicated, the CT operator marks the CT for a part of the payment (for the amount of VAT in the ESF), which sets a limit on their spending on:
payment of VAT to the budget for the budget classification codes (hereinafter – KBK) 105101, 105102, 105104 and 105115;
the payment of VAT in a payment linked to the ESF to another VAT payer.
To transfer money from their digital account to the budget, the taxpayer participating in the Pilot project indicates the number of the goods declaration in the payment document to KBK 105102, the registration number of the ESF to KBK 105104, and the registration number of the accompanying consignment note for goods for import or the number and date of the application for import of goods.
The transfer of VAT to the budget is carried out to the digital account of the CGD by order of the customer of the STB.
The CGD transfers the VAT amounts in the CT from the digital account of the CGD to the digital account of the CGK.
The KGC in the CT sends a request to JSC NPC for repayment of the CT for an amount equal to the amount transferred from the digital account of the CGD.
After receiving from JSC NPC the appropriate register for the repayment of CT and a payment message formed on the basis of a request from the KGC, the National Bank repays CT by crediting the amount of the repaid CT to a Single Treasury Account, and also transmits an account statement of obligations for issued CT to JSC NPC.
The payment documents generated by the taxpayer participating in the Pilot Project when transferring the CT to the supplier of the TRU are subject to verification in the CT in accordance with the procedure provided for in paragraph 12 of these Rules.
12. Upon receipt of the payment document of the taxpayer participating in the Pilot Project, the SCT checks it for the correctness of linking the payment to the relevant ESF in interaction with accounting systems and STBs in online mode within no more than 10 (ten) minutes.
If the verification result is positive, a response message with the status "Payment document confirmed" is generated and sent to the STB.
If the verification result is negative, a response message with the status "Payment document has not been confirmed" is generated and sent to the STB with an indication of the reason for the refusal related to the discrepancy between the registration number of the ESF or the details of the payment document.
13. Based on the results of verification of the payment document provided for in paragraph 12 of these Rules, upon receipt of a response message with the status "Payment document confirmed", the STB executes the payment document by transferring the CT from the digital account of the taxpayer participating in the Pilot Project to the digital account of the TRU supplier.
Upon receipt of a response message with the status "Payment document has not been confirmed", the STB sends a corresponding notification to the taxpayer participating in the Pilot Project.
After receiving notification of the reason for the refusal, the taxpayer participating in the Pilot Project has the right to eliminate the identified inconsistencies and re-send the payment order in accordance with the established procedure.
14. The taxpayer participating in the Pilot Project, at its discretion, converts the unmarked CT into its current STB account.
15. The implementation of this Pilot Project is carried out from February 2, 2026 to December 31, 2026 inclusive.
Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases Declaration Decree Order Resolution Decision Report Conclusion Statement Conclusion Convention Contract Memorandum Methodology Norms Note Rules Program Charter Charter Article Commentary Resolution Regulations Protocol Draft Program Rules Messages
