A new version of the Rules for issuing ESFs and the invoice form takes effect on 13 October 2026. The amendments were approved by Order No. 646 of the Minister of Finance of the Republic of Kazakhstan dated 28 September 2026. The Order was officially published on 2 October: the ten calendar days after the date of publication stipulated therein expire on 12 October. The legal basis is Order No. 646 and its annexes; the official publication date is shown in the document record in “Adilet”.
The material was first published on 5 October 2026. The analysis was supplemented on 9 October based on the official text: below are the requirements for the form fields and recommendations for checking data exchange in 1C.
What to check first
The Order sets out the Rules and the form in a new version. When preparing documents, consideration must be given to the mandatory completion of certain lines, the procedure for reporting parties to joint activities, and financial lease details. The issuance of the Order does not itself prove that data exchange has already been updated in every version of 1C: support in the specific release should be checked with the developer and using a control document.
| Situation | Requirement of the new version | What the accountant should check |
|---|---|---|
| Section E “Agreement (Contract)” | Lines 28 “Payment method” and 29 “Dispatch method” are mandatory. | Both fields have been completed correctly, and the usual template does not leave them blank. |
| Box 27.2 “Without an agreement” | 27.3 — agreement number, 27.4 — date, and 27.5 — registration number are not completed. | The agreement details have not been carried over from the old template. |
| Supplier category E or F | 7.1 “Participation share” is completed. | The share corresponds to the transaction documents. |
| Recipient category D | 17.1 “Participation share” is completed. | The share is specified for the relevant participant. |
Legal basis: paragraphs 21, 25 and 33 of the Explanatory Notes to the invoice form, Annex 2 to Order No. 646.
“Without an agreement” does not mean “without a payment method”
Paragraph 33 of the Explanatory Notes expressly requires line 28 to be completed. If payment is made by another method, the value “cashless” is used for this line. The exception when box 27.2 is selected applies to the agreement details — lines 27.3–27.5.
Do not remove the XML field paymentForm solely on the basis of a forwarded message. The official Rules do not establish that selecting “Without an agreement” cancels the “Payment method” line. If the data exchange returns a technical error, the current XSD schema, service version, and exact system response must be checked separately. This material does not confirm that the server has already changed this XML validation.
Joint activities: participant and attorney
Sections B and C show the details of the relevant participant in the joint activity agreement. Where an attorney is involved, information about the attorney is entered in the fields intended for this purpose. The legal basis is paragraph 21 of the Rules; completion of participation shares is described in paragraphs 21 and 25 of the Explanatory Notes to the form.
Before sending, compare the counterparty records with the agreement: who is the supplier or recipient, who acts as the attorney, and what participation share applies to each party. Check the document as a whole, not merely whether one line has been completed.
Financial leasing: initial and subsequent ESFs
Paragraphs 77–78 of the Explanatory Notes establish different completion requirements for section G.
- Initial ESF: column 7 — the whole quantity of goods; 11 — the cost as the amount of lease payments excluding remuneration; 14 — turnover under paragraph 4 of Article 462 of the Tax Code; 17 — periodic payment including indirect taxes; 20 — product identifier.
- Subsequent ESFs: the origin attribute in column 2 is “6”; columns 7 and 11 are not completed; 17 shows the periodic payment including indirect taxes, and 20 shows the product identifier.
Therefore, the template for the first document cannot automatically be used for subsequent payments without checking the details.
How to prepare 1C before 13 October
The following procedure is an editorial recommendation for checking data exchange, not a sequence of actions prescribed by the Order.
- Record the configuration name, its edition, and release. Check the developer’s notices concerning ESF changes. Do not regard the availability of an update as a guarantee that all scenarios are supported.
- Check a standard sale, a document without an agreement, and the special transactions used specifically by your organisation.
- In the prepared ESF, verify lines 28 and 29, the parties’ categories, participation shares, and agreement details. For leasing, check the initial and subsequent documents separately.
- If a test exchange is available, check the transmission in the test environment. Do not send a fictitious ESF to the production system for testing purposes.
- If an error occurs, save the full response text, time, 1C version, and an anonymised XML fragment. Forward them to the data exchange specialist; do not change values at random.
- After sending the production document, check its registration number and status in the ESF system before sending it again.
Terminology and scope of the amendments
The new version uses the concept of the digital ESF system, while digital signature certification is described with reference to the Digital Code. The inclusion of rules on confirmation, revocation, or biometrics in this version does not in itself mean that each of these mechanisms was changed for the first time specifically from 13 October. The previous version of this material did not cover the key fields of the updated form; it has been replaced by this analysis.
The legal requirements above have been checked against the official text of the Order. This review did not confirm the behaviour of a specific 1C release or its XML data exchange.