Electronic Invoice for an Individual in 2026: What Information to Specify and How to Prepare It in 1C

An electronic invoice for an individual is completed using the buyer information required by the current document form for the selected recipient status. The accountant should enter the actual information in the designated fields and check the document before sending it. The mere fact of a sale to an individual does not determine whether an electronic invoice must be issued for a particular transaction: the cited provisions of the Tax Code of the Republic of Kazakhstan do not regulate this matter.

When the Question of an Electronic Invoice for an Individual Arises

In practice, this question arises when an organisation sells goods or provides a service to an individual, and the buyer asks for the documents to be issued in their name and provides identification details. Another possible situation is when the accountant needs to prepare an electronic invoice for a transaction involving an individual.

When preparing documents, it is important to establish the capacity in which the person is acting in the particular transaction: as an ordinary individual or as an individual entrepreneur. The selected recipient status determines which fields of the form the accountant will complete. Therefore, information must not be transferred to an electronic invoice merely by analogy with previously prepared documents.

The accountant should distinguish between two questions:

• whether there are grounds for preparing an electronic invoice for the particular sale;
• how to complete the recipient information if the document is issued to an individual.

Articles 833 and 837–839 of the Tax Code of the Republic of Kazakhstan do not establish grounds for issuing an electronic invoice to an individual or define the required details. Article 833 governs the consideration of applications and claims for refunds of excess VAT submitted before 1 January 2026 (Article 833 of the Tax Code of the Republic of Kazakhstan). Articles 837–839 concern the preservation of terms under certain investment contracts and agreements concluded before 1 January 2026 (Articles 837, 838, 839 of the Tax Code of the Republic of Kazakhstan). Consequently, these provisions cannot be used to establish special rules for preparing electronic invoices for individuals.

What Buyer Information Will Be Required

The electronic invoice should contain the information about the individual for which fields are provided in the current document form under the selected recipient status. The cited articles of the Tax Code of the Republic of Kazakhstan do not contain a list of such information, so they do not support the conclusion that the same set of details is mandatory for every sale to an individual.

Before sending the document, the accountant should compare the entered information with the buyer’s details and the sales documents. When completing it, the following points should be checked:

• the full name has been entered in its designated field without arbitrarily replacing it with a generic buyer name;
• the IIN has been completed using the buyer’s actual details if the relevant field is required for the selected recipient status;
• identity document details have been entered only in their designated fields if such information is required by the form;
• the identification details of another buyer have not been transferred to the document;
• the recipient information is consistent with the documents for the same sale.

Fields should not be supplemented with placeholders or fabricated details. If the software requires a field to be completed, first check the selected recipient status, the purpose of the field and the information available to the organisation. This helps prevent discrepancies between the electronic invoice, the buyer record and the sales document.

The buyer’s identification details must be processed in accordance with the organisation’s established procedure for handling personal data. Access should be granted to employees involved in processing the transaction only to the extent required by their job duties.

How to Prepare an Electronic Invoice for an Individual in 1C

The process usually begins with the sales document and the buyer record. The location of commands, the set of fields and the built-in validations depend on the 1C configuration and installed release. Therefore, the names of the elements should be matched against the actual interface of the software being used.

1. Determine the capacity in which the buyer is participating in the particular transaction.
2. Open the electronic invoice form from the sales document or from the section provided in the configuration.
3. Select the actual buyer’s record or create a record containing their accurate details.
4. Set the recipient status appropriate to the transaction.
5. Complete the fields using the information from the sales documents and the details received from the buyer.
6. Compare the information in the electronic invoice with the sales document and the buyer record.
7. Run the validation provided by the software, correct any identified errors and send the document.

If the software does not allow the electronic invoice to be saved or sent, read the validation message and check the field specified in it. The error may be related to a missing value, the format of a detail or inconsistent data. Fabricated information must not be entered to resolve the error: the detail must be corrected based on the actual transaction data.

Instructions for older editions of 1C may differ from the current interface. In 2026, the steps should be matched against the configuration being used and the installed release. Current release lines: “Accounting for Kazakhstan” 3.0.74.x and “Payroll and HR Management for Kazakhstan” 3.1.37.x.

What to Check Before Sending

Before sending, ensure that the information in the electronic invoice relates to the actual transaction and its buyer. The following checklist may be used for the final review:

• the capacity in which the buyer is participating in the transaction has been determined;
• the grounds for preparing the electronic invoice have been established for the particular sale;
• the appropriate recipient status has been selected in the software;
• the recipient’s details have been entered in their designated fields;
• the buyer information is consistent across the record and related documents;
• the fields designated as mandatory by the form being used have been completed;
• the content of the electronic invoice corresponds to the sales document;
• the final software validation has been run before sending.

If the buyer has not provided the information needed to complete a required field, it must not be replaced with assumed data. Check whether the recipient status has been selected correctly and whether the field actually applies to the transaction, and then obtain the missing actual detail. An IIN or identity document details must not be invented on the basis of incomplete information.

If an error is discovered after sending, the subsequent actions depend on the nature of the error and the document’s current status in the information system. In the software, select the correction method available for that status and preserve the link between the document being corrected and the relevant sale.

Frequently Asked Questions

Can an electronic invoice be issued to an ordinary individual? — The cited articles of the Tax Code of the Republic of Kazakhstan do not establish a prohibition or special grounds for issuing an electronic invoice to an ordinary individual. They regulate refunds of excess VAT under applications submitted before 1 January 2026 and the preservation of certain investment terms, rather than the preparation of electronic invoices for individuals (Articles 833, 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).

What information should be requested from an individual? — The actual information required to complete the form fields for the selected recipient status and prepare the sales documents should be obtained. The cited provisions of the Tax Code of the Republic of Kazakhstan do not provide a single list of an individual’s details for every electronic invoice.

Are documents prepared in the same way for an individual and an individual entrepreneur? — These statuses must not automatically be treated as identical. The document must reflect the capacity in which the person is participating in the particular transaction and the corresponding fields of the form must be completed.

What should be done if the buyer has not provided an IIN? — A placeholder or random value must not be entered. The recipient status and the purpose of the field should be checked. If an IIN is required for preparation, the buyer’s valid IIN must be entered in the document.

Must the identity card number always be specified? — The cited articles of the Tax Code of the Republic of Kazakhstan do not establish such a requirement for every electronic invoice issued to an individual. The detail is entered in its designated field when it is required by the applicable form for that recipient.

Can instructions for an older version of 1C be used? — The general workflow may be similar, but the location of commands, field names and software validations should be matched against the configuration actually being used and the installed release.

Sources

• Tax Code of the Republic of Kazakhstan 2026, Article 833 — transitional provisions concerning the consideration of tax applications and claims for refunds of excess VAT submitted before 1 January 2026.
• Tax Code of the Republic of Kazakhstan 2026, Article 837 — preservation of the terms of investment contracts for priority projects and investment commitment agreements concluded before 1 January 2026.
• Tax Code of the Republic of Kazakhstan 2026, Article 838 — preservation of the terms of investment agreements concluded before 1 January 2026.
• Tax Code of the Republic of Kazakhstan 2026, Article 839 — preservation of the VAT exemption for imports of raw materials and supplies under certain investment contracts concluded before 1 January 2026.