Taxpayers in Kazakhstan have been able to issue electronic invoices on a voluntary basis since 2014. Electronic VAT invoices became mandatory for VAT-registered taxpayers through the phased implementation completed in 2019.
This process is administered by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan through the e-invoicing Information System (IS ESF), which is used to issue, submit, receive, and store electronic VAT invoices.
Scope of the e-Invoice Regulation
Since 2019, VAT-registered taxpayers supplying goods or services are generally required to issue electronic VAT invoices through IS ESF, subject to the applicable provisions of the Tax Code of the Republic of Kazakhstan.
Technical details of the e-Invoice
Electronic VAT invoices are generated in XML format and digitally signed using a valid electronic signature before submission to the IS ESF platform.
Invoices may be submitted either through the official IS ESF web portal or via the published IS ESF APIs, allowing direct ERP integration.
Before accessing the platform, taxpayers must obtain a valid digital certificate issued by the National Certification Authority of the Republic of Kazakhstan (NCA RK).
The IS ESF platform also provides a dedicated test environment supporting development and integration activities before production deployment.
Electronic VAT invoices are retained within the IS ESF platform in accordance with the applicable legal retention requirements.
How can SNI help you?
SNI provides an end-to-end Kazakhstan e-Invoicing solution that enables businesses to comply with the requirements established by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
Our solution supports the complete invoice lifecycle, including invoice creation, data extraction, mapping, XML generation, validation, digital signing, transmission, monitoring, reconciliation, and long-term archiving.
SNI automatically extracts invoice data from ERP systems and generates electronic VAT invoices in accordance with the latest IS ESF XML technical specifications.
For outbound invoices, SNI securely transmits invoices to the IS ESF platform through the official APIs while monitoring submission results, validation responses, and document status updates.
For inbound invoice processing, SNI supports the automated retrieval and processing of structured invoice data, enabling seamless integration with ERP systems and downstream financial processes.
All inbound invoices are displayed in SNI’s Inbound Cockpit, providing centralized monitoring, invoice status tracking, structured invoice visualization, and human-readable HTML/PDF rendering.
SNI’s invoice reconciliation functionality automatically matches incoming invoices with purchase orders, delivery notes, or other ERP documents, reducing manual effort while improving processing accuracy and accelerating invoice approval workflows.
SNI solution integrates with clients’ systems without requiring ERP upgrades and supports SAP ECC 4.7 and higher, SAP ERP, SAP S/4HANA, and SAP Business Technology Platform (SAP BTP) while remaining ERP-independent.
With continuous monitoring of regulatory developments and IS ESF technical specification updates, SNI enables organizations to maintain long-term compliance while minimizing implementation effort and operational risk.