2025 pilot to provide VAT balance calculations based on e-invoicing
The Kazhak State Revenue Committee has initiated its ‘e-Tamga’ pilot which provides tax payers with estimated VAT liabilities based on their reported e-invoices. The programme will run throughout 2025, and will run alongside the existing periodic VAT reporting regimes.
e-Tamga prepares weekly VAT liabilities
In order to obtain information on the calculation and submission of information on the amount of VAT on the balances of goods, the VAT Payer is voluntarily registered in the e-Tamga System (‘e-Stamp’) by signing a user agreement to provide access to the e-Tamga System (hereinafter referred to as the User Agreement) with an electronic digital signature.
When registering in the “e-Tamga” System, information services are specified through which the VAT Payer will receive messages, including the contact mobile phone number.
On a weekly basis, SRC sends the taxpayers sends a message about the amount of the VAT balance with a cumulative total with the relevance of the data as of the current date to the mobile phone number of the head of the VAT Payer and the contact mobile phone number specified by the VAT Payer when concluding a User Agreement with the Operator.
2017 e-invoices mandate
Kazakhstan introduced voluntary electronic invoicing in 2014, and it became mandatory in 2017. All Kazakh e-invoices must now be issued via the State Revenue Committee’s IS ESF portal. This is a pre-clearance platform of VAT invoices between suppliers, the tax authorities and customers. In addition, goods movements must be first reported with e-consignment notes, similar to India’s e-way bill regime.
