---
title: "Issuers of Digital Financial Assets Will Submit Reports to the National Bank (17.09.2026)"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-17
canonical: https://buhgpt.kz/suraqtar/emitenty-cifrovyh-finansovyh-aktivov-budut-sdavat-otchetn-en
source: BuhGPT
---

# Issuers of Digital Financial Assets Will Submit Reports to the National Bank (17.09.2026)

> **TL;DR:** What happened By a joint resolution of the Board of the Agency for Regulation and Development of the Financial Market and the Board of the National Bank of the Republic of Kazakhstan, the list, form, deadlines, and Rules for reporting by issuers of digital financial assets (DF

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What happened
By a joint resolution of the Board of the Agency for Regulation and Development of the Financial Market and the Board of the National Bank of the Republic of Kazakhstan, the list, form, deadlines, and Rules for reporting by issuers of digital financial assets (DFA) have been approved. The document comes into effect on September 26, 2026.
The key innovation is simple in essence but significant in consequences: those who issue digital financial assets are moving from the "gray zone" to a regime of regular accountability. Reporting will be quarterly and addressed to the regulator — the National Bank. This means that issuers of DFA will have a permanent administrative obligation, similar to that which has long existed for banks, insurance organizations, and other supervised participants in the financial market.
In essence, the decision continues the National Bank's line on regulating the market for digital assets and related instruments. Earlier, the regulator had already clarified the rules for currency operations for legal entities and the special procedure for purchasing currency for operators working with stablecoins. The introduction of mandatory reporting for DFA issuers logically fits into this same policy: first — rules for circulation, then — transparency and regular control.
Who it concerns
The new requirements affect issuers of digital financial assets — that is, organizations and individuals who issue such assets and participate in their circulation. They bear the responsibility to form and submit reports in the established form and within the established deadlines.
Indirectly, the topic is important for a broader circle of market participants:
- financial and legal departments of companies that are planning or already implementing projects with digital assets;
- accountants and compliance specialists who will need to set up internal data collection processes for reporting;
- investors and counterparties, for whom the regular reporting of the issuer becomes an additional signal of reliability and transparency.
If your organization does not issue DFA and does not participate in their circulation, you do not have any direct new obligations. However, if you plan to enter this market in the future, reporting requirements should be included in the project plan in advance.
What exactly needs to be submitted
The resolution approved a set of interconnected elements that define the content of the new obligation:
- list of reports — which specific forms the issuer is required to submit;
- form — the template for preparing the information;
- deadlines — the frequency and final submission dates;
- Rules for submission — the procedure for preparing and submitting reports to the National Bank.
The frequency is established as quarterly. This is a standard rhythm for financial reporting, and it sets a clear calendar cycle: data is accumulated over the quarter, and upon its completion, it is prepared and submitted to the regulator.
The specific composition of indicators, exact final dates for each form, and the technical procedure for submitting reports are determined by the resolution itself and the approved Rules. Before the first submission, the issuer must refer directly to the text of the document to use the current version of the forms and avoid mistakes in the details.
What issuers should do
To ensure a smooth transition to the new regime without penalty risks, it makes sense to act sequentially:
1. Determine your status. Confirm whether your activities fall under the definition of a DFA issuer and whether the new requirements apply to you. This is the starting point for all further actions.
2. Study the approved forms and Rules. Understand which specific forms are included in the list, what data they require, and in what order they are submitted to the National Bank.
3. Establish data collection. Ensure that accounting systems and internal processes allow for the collection of necessary indicators on a quarterly basis. The sooner the collection is set up, the less rush there will be before the reporting date.
4. Assign responsibilities. Designate specific employees for the preparation, verification, and submission of reports, as well as for monitoring deadlines.
5. Build a reporting calendar. Include quarterly dates in the overall schedule of mandatory reporting for the company to avoid missing the deadline.
6. Check the relevance of the version. The regulatory framework for digital assets is updated, so before each submission, it is useful to refer to the current text of the resolution.
Practical recommendation: do not postpone the setup of processes until the last quarter. The first reporting cycle is always the most labor-intensive — gaps in data and questions regarding the interpretation of forms will manifest, which is better to address in advance.
Deadlines
The main date for planning is September 26, 2026, from which the resolution comes into effect. From this moment, the regime of mandatory reporting for DFA issuers is legally in force.
The reporting itself is quarterly. The exact final submission dates for each form are established by the Rules, so these should be the reference points when compiling the internal reporting calendar. The general rule of discipline is simple: determine your forms, tie them to quarterly dates, and prepare data in advance, rather than in the last days before submission.
Frequently asked questions
From what date do the new requirements take effect? — The resolution comes into effect on September 26, 2026; from this moment, the obligation for reporting by DFA issuers is in force.
How often should reports be submitted? — Reports are submitted quarterly. Specific final dates for each form are established by the approved Rules.
Who approved the new rules? — The Rules were approved by a joint resolution of the Board of the Agency for Regulation and Development of the Financial Market and the Board of the National Bank of the RK.
Who is subject to the obligation? — Issuers of digital financial assets — those who issue such assets and participate in their circulation.
Where should reports be submitted? — Reports are submitted to the National Bank of the Republic of Kazakhstan in the established form and procedure.
Sources
- Issuers of digital financial assets will submit reports to the National Bank (09.17.2026) — Paragraph (prg.kz)
- Issuers of digital assets will report quarterly to the National Bank — Uchet.kz
- Issuers of digital financial assets will submit quarterly reports to the National Bank — MyBuh.kz
- On amendments to certain resolutions of the Board of the National Bank of the RK on currency regulation and currency control — IPS "Әділет"

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