---
title: "Issuing an E-invoice for a non-resident."
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-14
canonical: https://buhgpt.kz/suraqtar/vypiska-esf-za-nerezidenta-en
source: BuhGPT
---

# Issuing an E-invoice for a non-resident.

> **TL;DR:** In brief: in 2026, as a general rule, an invoice is issued no earlier than the date of the sales turnover and no later than fifteen calendar days thereafter (Article 493 of the Tax Code of the Republic of Kazakhstan). The status of a foreign counterparty alone does not determi

---

In brief: in 2026, as a general rule, an invoice is issued no earlier than the date of the sales turnover and no later than fifteen calendar days thereafter (Article 493 of the Tax Code of the Republic of Kazakhstan). The status of a foreign counterparty alone does not determine the obligation to issue an E-invoice: the accountant must establish the type of transaction and the role of the Kazakhstani party. If this concerns the acquisition of work or services from a non-resident, the transaction is recorded in 1C using the document intended for accounting for VAT on behalf of a non-resident, while the information for the E-invoice is completed in accordance with the procedure established for this transaction.
When an E-invoice is issued for a non-resident
When dealing with a non-resident, a Kazakhstani organization must first determine the substance of the transaction: acquisition of goods, work, or services; sale to a non-resident; or performance of an agreement whose terms correspond to those of a commission agreement. This determines who acts as the supplier and recipient, as well as which invoice must be issued.
An E-invoice should not be issued solely because the counterparty is a non-resident. Before creating the document, the accountant compares the agreement, certificate of completion, invoice, and other source documents, determines the type of transaction and the date of the turnover, and then records the transaction for tax accounting purposes.
The Tax Code establishes a special procedure for agreements whose terms correspond to those of a commission agreement. In particular, the commission agent issues an invoice to the buyer if the principal and/or commission agent are VAT payers. In the commission agent's invoice issued to the principal, the turnover amount is determined based on the commission fee and the cost of work or services constituting the commission agent's turnover from the acquisition of work or services from a non-resident (Article 495 of the Tax Code of the Republic of Kazakhstan).
In 1C, the workflow for an acquisition from a non-resident usually begins with preparing the accounting document for VAT on behalf of the non-resident. After completing the document, the accountant checks the agreement, counterparty, cost, and dates. The ability to create an E-invoice based on it and the names of the commands depend on the configuration used and the installed software release.
VAT on behalf of a non-resident in 2026
In 2026, the applicable VAT rate is 16%. However, it cannot automatically be applied to the entire value of every transaction with a non-resident: it is first necessary to determine whether the specific transaction is taxable and what amount is recognized as the taxable value.
Calculation example. If, under the terms of a specific transaction, the taxable value of a non-resident's services is 1 000 000 tenge and the 16% rate applies to the entire amount, the calculated VAT amount will be 160 000 tenge: 1 000 000 × 16%.
The information in the accounting document and E-invoice must correspond to the agreement, certificate of completion, invoice, and transaction value recognized for tax accounting purposes. The mere presence of a foreign counterparty does not replace the determination of the taxable object and the transaction date.
Agency agreements require particular attention. For sales under terms corresponding to those of a commission agreement, the turnover amount and invoice details are determined taking into account the status of the principal and commission agent, the principal's documents, and the nature of the goods, work, or services transferred. For a non-resident's work and services acquired by the commission agent, their cost is accounted for according to the procedure expressly prescribed for the commission agent's invoice to the principal (Article 495 of the Tax Code of the Republic of Kazakhstan).
CIT on behalf of a non-resident: is it related to the E-invoice?
VAT and corporate income tax are accounted for under different rules. When processing a transaction, the accountant separately determines the information relating to the invoice and separately records obligations relating to the non-resident's income in the relevant tax records.
The cited provisions on the deadlines and special rules for issuing invoices do not establish the procedure for calculating or withholding CIT from a non-resident's income. Therefore, the CIT amount cannot be determined from E-invoice data or calculated by analogy with VAT. It is based on the substance of the agreement, the type of income, and tax accounting data relating to the payment to the non-resident.
What information should be prepared
Before generating the accounting document and E-invoice, the information about the non-resident must be compared with the terms of the transaction. This helps prevent discrepancies between the electronic document, the agreement, source documents, and tax records.
The following will be required:
- details of the Kazakhstani organization and the foreign counterparty;
- the agreement or contract relating to the transaction;
- the certificate of completion, invoice, and other documents confirming the acquisition or sale;
- information on who is the supplier and recipient under the transaction;
- the date of the turnover determined for tax accounting purposes;
- the name, quantity, and cost of the goods, work, or services;
- the VAT amount calculated for the specific taxable transaction;
- for an agency transaction, information about the principal, commission agent, and documents on the basis of which the commission agent issues the invoice.
Under a commission agreement, the parties' details are completed according to their roles. The principal's invoice to the commission agent specifies the principal's details with the status “principal” and the commission agent's details with the status “commission agent.” When the commission agent issues an invoice to the recipient, the commission agent's details with the status “commission agent” are specified as the supplier's details (Article 495 of the Tax Code of the Republic of Kazakhstan).
The value stated in the invoice also depends on the type of document. In the commission agent's invoice to the buyer, the turnover amount is stated based on the value at which the commission agent sells the goods, work, or services. In the principal's invoice to the commission agent, the turnover amount is determined based on the value at which they were provided to the commission agent for sale (Article 495 of the Tax Code of the Republic of Kazakhstan).
If the principal is a VAT payer, the commission agent uses the data from the invoice issued by the principal. If the principal is not a VAT payer, the data from the document confirming the value of the goods, work, or services is used; the value stated in it is included in the non-taxable turnover in the commission agent's invoice to the buyer (Article 495 of the Tax Code of the Republic of Kazakhstan).
E-invoice issue date and turnover date
To comply with the deadline, it is necessary to distinguish between the date of the turnover and the invoice issue date. As a general rule, an invoice cannot be issued earlier than the date of the turnover; the deadline is fifteen calendar days after that date (Article 493 of the Tax Code of the Republic of Kazakhstan).
- Date of the turnover — the starting date for calculating the general invoice issuance deadline.
- Issue date — the date on which the invoice is actually issued within the prescribed period.
- General deadline — no later than fifteen calendar days after the date of the sales turnover (Article 493 of the Tax Code of the Republic of Kazakhstan).
Special deadlines are prescribed for certain transactions. For example, for the services listed in the Tax Code, the invoice is issued based on the results of the month no later than the 20th day of the following month. This list includes, in particular, services under an agreement whose terms correspond to those of a commission agreement (Article 493 of the Tax Code of the Republic of Kazakhstan).
When goods are exported under the customs export procedure, the invoice is issued no later than twenty calendar days after the date of the turnover. For remuneration under a finance lease, the invoice is issued based on the results of the calendar quarter no later than the 20th day of the month following the quarter (Article 493 of the Tax Code of the Republic of Kazakhstan).
Thus, the accountant first classifies the transaction, then determines the date of the turnover, and only after that selects the applicable deadline. The general fifteen-day deadline cannot be used if the transaction is expressly subject to the special procedure under Article 493 of the Tax Code of the Republic of Kazakhstan.
How to issue a corrected E-invoice
Correcting an error and adjusting the turnover amount are different grounds for preparing documents. If the turnover amount changes or another ground expressly specified in the Tax Code arises, the supplier issues an additional invoice (Article 500 of the Tax Code of the Republic of Kazakhstan).
The additional invoice must contain a notation that it is additional, its own number and date, as well as the number and date of the original invoice. If figures are changed, it specifies the turnover adjustment amount and the VAT adjustment amount and, when issued electronically, the date of the turnover for the adjustment amount (Article 500 of the Tax Code of the Republic of Kazakhstan).
An additional E-invoice sent to a recipient that is a VAT payer requires confirmation by the recipient or rejection in the event of disagreement. In this case, the document is deemed issued after confirmation by the recipient (Article 500 of the Tax Code of the Republic of Kazakhstan). Therefore, before selecting the document type, the accountant must determine whether an incorrect detail is being corrected or a change in the turnover and VAT amounts is being recorded.
How to generate and check the document in 1C
First, the underlying business transaction and the document for accounting for VAT on behalf of a non-resident, if prescribed for the transaction, are recorded in 1C. Before creating the E-invoice, verify that the correct transaction type has been selected and that the information is consistent with the source documents.
Particular attention should be paid to the following:
- the organization and foreign counterparty;
- the agreement, agreement currency, and supporting document;
- the roles of the parties, particularly in an agency transaction;
- the date of the turnover and the invoice issuance deadline;
- the name and cost of the goods, work, or services;
- the taxable value and calculated VAT amount;
- the link between the additional E-invoice and the original document if the turnover is being adjusted;
- whether the transferred data corresponds to the agreement, certificate of completion, and invoice.
When creating a document based on an accounting transaction, the automatically transferred information must be checked before submission. Automatic completion reproduces the data from the information database, so an error in the agreement, transaction type, date, or amount will be carried over to the document being created.
If the E-invoice cannot be created or is completed only partially, check in sequence the source document, its posting status, the completion of the agreement and counterparty details, the data exchange settings for the E-invoicing Information System, the user, and the validity of the EDS key. Section and command names may differ depending on the configuration.
For “Accounting for Kazakhstan,” the current release branch is 3.0.74.x; for “Payroll and HR Management for Kazakhstan,” it is 3.1.37.x. If the set of details or the document's behavior differs from what is expected, first compare the installed version with the current release branch for your configuration.
Before submission, compare the document with the agreement and source data once again. For an ordinary transaction, check the fifteen-day deadline; for a transaction from the special list, check the applicable deadline under Article 493 of the Tax Code of the Republic of Kazakhstan. Under a commission agreement, also check the parties' statuses and the source of the cost data under the rules of Article 495 of the Tax Code of the Republic of Kazakhstan.
Frequently asked questions
Must an E-invoice be issued solely because the counterparty is a non-resident? — No, the counterparty's status alone is insufficient to determine the applicable documentation procedure. The type of transaction, the roles of the parties, the turnover date, and the applicable invoice issuance rules must first be established.
What is the invoice issuance deadline in 2026? — As a general rule, no earlier than the date of the turnover and no later than fifteen calendar days thereafter. For certain transactions, Article 493 of the Tax Code of the Republic of Kazakhstan establishes special deadlines.
What deadline applies to services under a commission agreement? — If the terms of the agreement correspond to those of a commission agreement and the transaction is included in the prescribed list, the invoice is issued based on the results of the month no later than the 20th day of the following month (Article 493 of the Tax Code of the Republic of Kazakhstan).
What should a commission agent take into account when acquiring services from a non-resident? — In the commission agent's invoice to the principal, the turnover amount is determined based on the commission fee and the cost of work or services constituting the commission agent's turnover from acquiring them from the non-resident (Article 495 of the Tax Code of the Republic of Kazakhstan).
What VAT rate applies in 2026? — The applicable VAT rate is 16%. Before calculating it, the taxable value of the specific transaction must be determined.
When is an additional E-invoice issued? — In particular, when the supplier adjusts the turnover amount. The document must contain a reference to the original invoice and the turnover and VAT adjustment amounts (Article 500 of the Tax Code of the Republic of Kazakhstan).
Does an additional E-invoice require confirmation? — If an electronic additional invoice is issued to a recipient that is a VAT payer, the recipient must confirm it or reject it in the event of disagreement; the document is deemed issued after confirmation (Article 500 of the Tax Code of the Republic of Kazakhstan).
What should be checked if the document cannot be sent from 1C? — Check the source document, mandatory details, agreement, counterparty, E-invoicing Information System user, EDS key, and data exchange settings. Also compare the software version with the current release branch for the configuration used.
Is CIT on behalf of a non-resident included in the VAT calculation? — No, the CIT amount cannot be determined using the VAT rate or invoice data. Tax accounting for the non-resident's income is maintained separately, taking into account the substance of the agreement and the type of payment.
Sources
- Tax Code of the Republic of Kazakhstan, Article 493 “Invoice issuance deadlines.”
- Tax Code of the Republic of Kazakhstan, Article 495 “Special rules for issuing invoices under agreements whose terms correspond to those of a commission agreement.”
- Tax Code of the Republic of Kazakhstan, Article 500 “Issuance of an additional invoice.”

---
_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_