The NCALayer module error is a local failure on your PC, not a failure of the ESF IS. Solution: install the “1C-Rating EDI” module in the NCALayer settings and restart it. By law, this is not a valid reason for missing deadlines. The taxpayer is responsible for ensuring that the software functions properly.
Technical instructions: troubleshooting the error step by step
If 1C reports that the module is not installed, the problem can be resolved in 2 minutes:
Find NCALayer in the system tray (the bottom-right corner of the screen, where the clock is)
Right-click the icon and select “Module Management”
Find “1C-Rating EDI” in the list of available components, select it, and click “Install Module”
Once installation is complete, be sure to click “Restart” in the window that appears
The changes will not take effect unless NCALayer is restarted.
ESF deadlines and requirements in 2026
Item | Deadline | Responsible party | Consequences of downtime |
|---|---|---|---|
Confirmation/rejection of a corrected or supplementary ESF or its revocation | 10 calendar days from the date of issuance/revocation | ESF recipient | Automatic confirmation by the system (clause 4 of Article 499, clause 4 of Article 500, clause 2 of Article 501 of the Tax Code) |
Issuance of a corrected ESF (when an SNT is rejected) | No later than 3 business days after the SNT rejection date | Sender (supplier) | Risk of administrative fines under the Code of Administrative Offences of the RK |
Reinstatement of a supplementary ESF for a corrected ESF | 7 calendar days from the corrected ESF issuance date | Sender (supplier) | Violation of the requirements of Article 207 of the Tax Code of the RK |
Creditable VAT (rate 16%) | Before filing the VAT return | VAT payer | Inability to claim the amount as a credit without a mark in the ESF IS (clause 8 of Article 480 of the Tax Code) |
Legal consequences: why “the computer broke down” is not an excuse
Article 207 of the Tax Code of the RK requires ESFs to be issued, and the law does not take any local technical difficulties experienced by the taxpayer into account.
Critically important distinction:
ESF IS failure (government system): If the central server is down and this is officially confirmed by the State Revenue Committee, the deadlines are extended (clause 4.2 of the regulatory legal act)
Client software error (your NCALayer/1C): If the module is not installed, the office internet connection is lost, or the router burns out, the business is responsible. No deadline extensions are provided in such cases
An ESF is considered sent only after it has been signed with an EDS. Signing is technically impossible without a functioning NCALayer module, which means that you risk missing the issuance deadlines.
Practical example: VAT calculation and registration threshold
A VAT rate of 16% applies in 2026. The threshold for mandatory registration is 10 000 MCI.
Planning example:
MCI for 2026: 4 325 tenge
VAT threshold: 10 000 × 4 325 = 43 250 000 tenge
Tax calculation: If your taxable turnover (excluding VAT) amounted to 1 000 000 tenge, the VAT payable (16%) will amount to 160 000 tenge
Expert advice: Remember clause 8 of Article 480 of the Tax Code. Even if an ESF has been received, you cannot claim the VAT as a credit until you add a special mark in the ESF IS acknowledging the amount. This must be done strictly before filing the return.
Common accountant mistakes
False hope of an extension: Expecting deadlines to be postponed because of an NCALayer error. This is a local problem, and no amnesty will be granted
Ignoring new statuses: The statuses “Awaiting recipient confirmation” or “Awaiting recipient confirmation of revocation” require action. If you take no action for 10 days, the system will confirm everything automatically
Failure to verify the signature: An ESF without an assigned registration number is not considered issued. The number will not be assigned without the NCALayer module
Frequently asked questions
Can an ESF be issued on paper if the module has not worked for two days?
No. Under clause 2 of Article 207 of the Tax Code of the RK, paper invoices are permitted only in the event of a confirmed failure of the entire ESF IS or a large-scale internet outage in the region. A software error in your office does not entitle you to issue a paper invoice.
What happens if a corrected ESF is not confirmed on time?
After 10 calendar days, the document will be confirmed automatically by the system (under Articles 499–501 of the Tax Code).
Will reinstalling 1C help with this error?
No. 1C merely accesses NCALayer to obtain a signature. The problem is specifically the absence of the connecting component (module) in NCALayer itself.
What is the threshold for mandatory VAT registration in 2026?
The threshold is 10 000 MCI, which equals 43 250 000 tenge (with an MCI of 4 325 tenge).
Can VAT be claimed as a credit without a mark in the ESF IS?
No. Under clause 8 of Article 480 of the Tax Code, you cannot claim VAT as a credit until you add a special mark in the ESF IS acknowledging the amount. This must be done before filing the return.
Author’s conclusion
The technical stability of an accountant’s workstation in Kazakhstan has long ceased to be solely a matter of system administration—it is now an area of direct tax and administrative responsibility for businesses. Local failures of cryptographic modules, lack of internet access in the office, or operating-system errors are not recognized by law as valid reasons for missing deadlines.
As electronic document management is moving to strict rules under which the system automatically confirms documents after 10 days, any delay in signing may result in financial penalties under the Code of Administrative Offences of the RK and loss of the right to claim VAT as a credit. Configuring NCALayer modules takes no more than two minutes, and regularly checking that the digital signature is operational before reporting dates should become a mandatory internal control procedure in every accounting department.