The obligation to issue electronic invoices from 11/01/2016 applies to all suppliers of goods, including VAT non-payers, and for all other taxpayers this obligation will arise from 01/01/2019. According to paragraph 2 of Article 263 of the Tax Code of the Republic of Kazakhstan, taxpayers who are authorized economic operators in accordance with the legislation of the Republic of Kazakhstan on customs affairs are obliged to issue invoices in electronic form, except for the case provided for in paragraph 2-1 of the same article. On 12^th of October 2015 by the Decree of the President of the Republic of Kazakhstan was ratified the Protocol on the accession of our country to the World Trade Organization (WTO) and in December 2015 the Republic of Kazakhstan became a full member of this organization.

The main conditions for Kazakhstan's accession to the WTO are, among other things, tariff obligations for a number of commodity items. The list of goods for which reduced rates of customs duties are established is approved by the Decision of the Council of the Eurasian Economic Commission on 14^th of October 2015 No. 59 "On the list of goods for which the Republic of Kazakhstan, in accordance with the obligations accepted as a condition for accession to the WTO, customs duties, which are lower in comparison with the rates of duties of the Common Customs Tariff of the Eurasian Economic Union, and the rates of such duties"(List). Clause 5 of Article 2 of the Tax Code of the Republic of Kazakhstan is determined if the international treaty ratified by the Republic of Kazakhstan establishes rules other than those contained in the Tax Code, the rules of the said contract are applied. In accordance with clause 7 of the "Instructions on the organization of the accounting system for certain goods when moving within the framework of mutual cross-border trade of the member states of the Eurasian Economic Union", taking into account changes from 29^th of December 2015 No. 640, the taxpayer issues an electronic invoice (EI) , established by the Rules of document circulation of invoices, issued in electronic form, approved by the order of the Minister of Finance of the Republic of Kazakhstan dated by 9^th of February 2015, No. 77 (registered in the State Register for Registration of regulatory legal acts of the Republic of Kazakhstan under No. 10423) including, when: selling goods included in the List that were previously imported from the territory of third countries; sale of goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the EAEU, FEACN code of EAEU and the names of which are included in the List; sale of goods produced on the territory of the Republic of Kazakhstan, the FEACN of EAEU and the names are included in the List; export from the territory of the Republic of Kazakhstan to the territory of another member state of the EAEU in connection with the transfer of goods within one legal entity: goods included in the List that were previously imported from the territory of third countries; goods imported to the territory of the Republic of Kazakhstan from the territory of the member states of the EAEU. Clause 4-1 of the Rules establishes that the taxpayer issues EI in accordance with the procedure established by Articles 256, 263 and 264 of the Code of the Republic of Kazakhstan "On Taxes and Other Obligatory Payments to the Budget" and the Rules if the obligation to issue IE is provided for by the tax legislation of the Republic of Kazakhstan, normative legal act of the Republic of Kazakhstan adopted for the implementation of the Protocol on Certain Issues of Import and Handling of Goods on the Customs Territory of the Eurasian Economic Union, ratified by the Law of RoK dated by 9^th of December 2015 and entered into Force on 11^th of January 2016. According to clause 1 of Article 263 of the Tax Code of the Republic of Kazakhstan, when making sales of goods, works, services, the taxpayer is obliged to issue an invoice or other document specified in clause 2 of Article 256 of the Code to the recipient of the said goods, work or services, except for cases stipulated in paragraph 15 of this Same article. In this case, in accordance with paragraph 3 of Article 263 of the Tax Code of the Republic of Kazakhstan, taxpayers indicate in the invoice or other document stipulated by paragraph 2 of Article 256 of the Code: 1) on turnover, taxed by value added tax, the amount of value added tax; 2) on non-taxable turnover, including exempt from value added tax, - "Without VAT". In connection with the foregoing, the obligation to issue electronic invoices from 11.01.2016 has extended to all suppliers of goods included in the List, including VAT non-payers. In this case, in case of sale of goods not included in the List, the use of an electronic invoice is not necessary. However, according to paragraph 2 of Art. 263 of the Tax Code of the Republic of Kazakhstan, "the payer of the value-added tax is obliged to issue the invoice in an electronic form, except for the case provided for in paragraph 2-1 of this article from 01/01/2017". Additional information on the topic can be found in the section "Small and Medium Business"