What Has Changed in ESF Certification
On 8 October, the State Revenue Department for the Karaganda Region held a conference on biometric identification in the IS ESF. The participants were informed about the changes and their questions concerning the certification of electronic invoices were answered.
The discussion at the conference itself does not replace the regulatory rules. When working with ESFs, the established procedure must be followed: an electronic invoice is certified using an EDS, while the information system verifies the validity of the registration certificate. In particular, the system checks the certificate's validity period and its holder's identification details.
An ESF may be certified using the EDS of a legal entity, its structural subdivision, an individual entrepreneur, a person engaged in private practice, or an authorised person. An invoice is deemed sent after it has been duly certified and assigned a registration number in the IS ESF.
Additional biometric identification is required when a risk relating to a taxpayer is detected based on the risk management system. In this case, the IS ESF sends a separate notification. The individual issuing the ESF undergoes biometric identification once a day, three times in total. After a successful verification, the system processes the document and assigns it a registration number. If the verification is unsuccessful, the ESF cannot be issued.
Why an IIN Error Occurs After Replacing an EDS
The message “The IIN does not match the EDS certificate” may appear after a key is replaced or a new user is created, for example, for the chief accountant. This error primarily indicates the need to check whether the signatory's details in the IS ESF, the new certificate and the accounting system match.
The cause is not necessarily related to biometrics. The IS ESF verifies the identification details of the registration certificate holder, so a new key cannot be treated as a simple technical replacement for the old one. It is important to establish which user account was used for authorisation, who owns the certificate and whether that individual has been granted authority to act on behalf of the organisation.
It should also be confirmed that a notification specifically requiring biometric identification has appeared in the IS ESF. If there is no such message and the system reports that the IIN does not match the certificate, the account, the employee's authority and the user's linkage in 1C should be checked first.
What the Accountant Should Check
It is convenient to perform the checks in the following sequence:
- Log in directly to the IS ESF using the new key and make sure that authorisation is successful.
- Check the details of the EDS certificate holder: the IIN must belong to the individual who actually signs and sends the document.
- Log in under the organisation's BIN and check whether the chief accountant or another signatory has been invited as an employee.
- Make sure that the employee has been granted the authority required to act on behalf of the organisation.
- In 1C, re-register the user after replacing the EDS and link the data exchange settings to the new account.
- Resend a test ESF and check whether the document has been assigned a registration number.
The private key or password must not be given to another employee. The document must be signed using the certificate of the person or IS ESF participant whose details and authority are correctly registered in the system.
If logging in through the IS ESF web interface works and the employee's authority has been confirmed, but the error occurs only when sending from 1C, the user and integration settings in the accounting system should be checked. If the same error also appears in the IS ESF itself, the signatory's registration or authority must be corrected first.
Frequently Asked Questions
Do all IS ESF users need to undergo biometric identification? — No. Additional identification applies when a risk relating to the taxpayer has been detected and the system has sent the relevant notification.
How many times is biometric identification performed? — The rules require it to be completed once a day when issuing an ESF. It must be completed three times in total, after which subsequent ESFs may be issued without biometric identification.
Why does the old 1C user account not work after obtaining a new EDS? — After the certificate is replaced, the previous linkage may not correspond to the new user or key holder. The registration in the IS ESF must be checked and the user must be re-registered in 1C.
Is it enough to create a new chief accountant in 1C? — No. It is also necessary to check whether the employee has been invited in the IS ESF, whether their IIN is specified correctly and whether they have been granted authority to act on behalf of the organisation.
When is an ESF deemed sent? — After it has been certified as prescribed by the rules and the invoice has been assigned a registration number in the IS ESF.