In 2026, the cited provisions of the Tax Code of the Republic of Kazakhstan do not establish a direct rule requiring the FEACN code to be completed in every product line of an electronic invoice: Article 62 of the Tax Code of the Republic of Kazakhstan establishes the obligation to prepare and submit tax forms and other forms provided for by the Code, but does not determine the details to be included in an electronic invoice (Article 62 of the Tax Code of the Republic of Kazakhstan). Therefore, whether a particular field is mandatory should be determined based on the current electronic invoice form and the rules for completing it, rather than on the general provision governing the fulfilment of tax obligations.
What Is the FEACN Code and How Does It Relate to Electronic Invoices?
FEACN is the Foreign Economic Activity Commodity Nomenclature used to classify goods. Each product has a numerical code that assigns it to a particular nomenclature heading.
The mere presence of a product line in an electronic invoice is not sufficient to conclude from the cited articles of the Tax Code of the Republic of Kazakhstan that the FEACN code is mandatory in all cases. Article 62 of the Tax Code of the Republic of Kazakhstan governs the taxpayer’s general actions in fulfilling tax obligations, including maintaining records and preparing prescribed forms, but does not list the fields of an electronic invoice (Article 62 of the Tax Code of the Republic of Kazakhstan).
The FEACN code and the product code in the National Catalogue of Goods are different details. They must not be treated as interchangeable, and the value from one field must not automatically be transferred to the other. When preparing an electronic invoice, the accountant must use the field and classifier prescribed by the current electronic form for the relevant transaction.
Who Does This Apply To?
The procedure for completing product details should primarily be checked by those who issue electronic invoices when selling goods:
- wholesale and retail sellers issuing electronic invoices to customers;
- importers and exporters using product classifications in documents for foreign trade transactions;
- companies issuing accompanying waybills for goods and recording the movement of goods in information systems;
- manufacturers selling their own products.
For work and services, a product code must not be entered merely by analogy with goods. If one electronic invoice contains goods, work and services, each line should be completed according to its type and the details prescribed for it. The general rule on fulfilling tax obligations does not establish a single procedure for completing the code for all such lines (Article 62 of the Tax Code of the Republic of Kazakhstan).
Relationship with Accompanying Waybills for Goods
Electronic invoices and accompanying waybills for goods are different electronic documents. A detail cannot be deemed mandatory in an electronic invoice solely because similar information is used in an accompanying waybill for goods. Each document is governed by its current form, completion rules and the validations provided by the information system.
If an electronic invoice is issued for a transaction for which an accompanying waybill for goods was previously prepared, the accountant should compare the product name, unit of measurement, quantity and product codes used. The values must be transferred to their designated fields without replacing the FEACN code with the code from the National Catalogue of Goods.
Article 62 of the Tax Code of the Republic of Kazakhstan requires taxpayers to maintain records of taxable items and items related to taxation, as well as to prepare the prescribed forms (Article 62 of the Tax Code of the Republic of Kazakhstan). However, this article does not imply that all information from an accompanying waybill for goods must be reproduced verbatim in an electronic invoice: the required details are determined separately for each form.
What the Accountant Should Do: Procedure
If a message relating to a product code appears when preparing or submitting an electronic invoice, proceed as follows:
- Determine the line type. Make sure that it contains goods rather than work or a service.
- Check the purpose of the field. Distinguish between the FEACN code and the code from the National Catalogue of Goods: they are different classifiers.
- Compare the code with the source documents. Use the information about the specific product contained in the documents relating to its purchase, import or production.
- Check the inventory item record. Correct the incorrect value in the directory if this is where the software obtains the code transferred to the electronic invoice.
- Update the document data. After changing the record, complete the relevant electronic invoice line again and check the result before submission.
The settings and command names in the accounting software depend on its configuration and version. Therefore, a specific menu path cannot be considered universal, nor can it be claimed that a single checkbox resolves all completion errors. In the current releases of “Accounting for Kazakhstan” 3.0.74.x and “Payroll and HR Management for Kazakhstan” 3.1.37.x, the available settings should be checked directly in the configuration being used.
If the system rejects the document, refer to the text of the message and the specific field to which it relates. An error involving one product classifier does not automatically confirm an error involving another.
How to Prevent Errors in the Future
To ensure that product information is transferred consistently to electronic documents, organise the management of the inventory directory:
- Keep classifier details separate. The designated fields must be used for the FEACN code and the code from the National Catalogue of Goods.
- Check new records before the first sale. It is advisable to complete the name, inventory item type and product codes before preparing an electronic invoice.
- Compare the information with the product documents. Do not select a code solely based on the similarity of names.
- Appoint a person responsible for the directory. This will reduce the risk of multiple records being created for the same product with different codes.
- Check the settings after updating the software. Document forms and the procedure for transferring data may change with a configuration release.
An incorrectly selected code may lead to discrepancies between the inventory item record and electronic documents. Therefore, the code should be determined based on the characteristics of the specific product and entered in the appropriate field of the form, rather than selected based on the item’s general name.
For tax accounting purposes, it is important to maintain consistency in the information about a business transaction. The taxpayer independently fulfils its tax obligations, maintains records of taxable items and prepares the prescribed forms (Article 62 of the Tax Code of the Republic of Kazakhstan). This general obligation does not replace the rules for completing a specific electronic document.
Frequently Asked Questions
Can an electronic invoice be issued for goods without a FEACN code? — The cited provisions of the Tax Code of the Republic of Kazakhstan do not provide a universal answer for all transactions involving goods. Article 62 of the Tax Code of the Republic of Kazakhstan establishes the general obligation to prepare the prescribed forms but does not list the mandatory details of an electronic invoice (Article 62 of the Tax Code of the Republic of Kazakhstan). Completion of the field is determined by the current form and the rules applicable to the specific transaction.
Is a FEACN code required in an electronic invoice for services? — FEACN is intended for the classification of goods. A product code should not be transferred to a line for work or services merely by analogy with a product line.
What should be done if the FEACN code has been entered but the electronic invoice still cannot be submitted? — Check the text of the system message, the transaction type and the field to which the error relates. Separately compare the FEACN code and the code from the National Catalogue of Goods: the presence of one does not mean that the other has been entered correctly.
Why does the accounting software not complete the product code in the electronic invoice? — This may be caused by an incomplete inventory item record, the selection of a different line type or the data transfer settings. Check the source used to complete the specific field in the configuration version being used.
Must the product data in an electronic invoice and an accompanying waybill for goods match? — Information relating to the same transaction should be compared, but electronic invoices and accompanying waybills for goods use different forms. Each detail must be completed according to the rules for the relevant document without mixing different product classifiers.
Sources
- Tax Code of the Republic of Kazakhstan, Article 62 “Fulfilment of Tax Obligations”.