The Department of State Revenue for the Karaganda region informs that on October 13, 2026, changes to the Rules for Issuing Invoices and the Electronic Invoice form (ESF) came into force.
These changes were approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated September 28, 2026 No. 646, which amended the order dated October 28, 2025 No. 629.
, Major changes:
1. The form of the ESF has been updated.
Certain banking details have been clarified, the numbering of some columns has been changed, as well as the procedure for filling in information about suppliers and recipients of goods, works and services.
2. The procedure for signing the ESF has been clarified.
The provisions on the use of an electronic digital signature (EDS) have been brought into line with the Digital Code of the Republic of Kazakhstan.
3. The rules of registration of the ESF for individual operations have been clarified.
The changes relate to the procedure for issuing ESFS under commission, forwarding, joint operations, and financial leasing agreements.
4. ⏰ There are special deadlines for registration of the ESF.
If the recipient rejects the accompanying bill of lading, the corrected invoice based on it must be issued no later than 3 business days after the date of rejection.
In case of cancellation of the additional ESF in connection with the discharge of the corrected ESF, its restoration is carried out within 7 calendar days from the date of discharge of the corrected ESF.
5. The terminology has been changed.
The concept of "electronic invoice information system" has been replaced by "digital electronic invoice system".
Dear taxpayers!
We recommend it:
, Check the relevance of the ESF forms used;
, Update the accounting software settings;
✅ Take into account new requirements when processing electronic documents.
