The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reported that, to implement the relevant provisions of the Tax Code of the Republic of Kazakhstan in effect since January 1, 2026, the national Electronic Invoicing Information System (IS ESF) has officially rolled out a dedicated module for reporting remuneration amounts for freight forwarders and commission agents.
What changes have been introduced to the electronic invoice filing rules?
This system update clarifies the specific rules for issuing electronic invoices when freight forwarders provide services and when taxpayers execute contracts that qualify as commission agreements. For taxpayers falling under the supplier categories "Forwarder" (Экспедитор) and "Commissioner" (Комиссионер), the system automatically generates the designated service name in the first row of Section G ("Data on Goods, Works, Services") and locks the origin attribute code of goods, works, and services to "6".
Can taxpayers manually modify the system-generated reporting details?
According to the State Revenue Committee, the remuneration line items and service origin codes generated automatically by the system are strictly binding; taxpayers are not permitted to manually edit or modify them in the system.
How can taxpayers seek assistance if they encounter system operational issues?
In the event of technical operational issues, taxpayers can reach out via the technical support channels announced in the State Revenue Committee's release, subject to the details in the original text.
FAQ
Which taxpayer categories is the new feature designed for?
It applies to taxpayers designated in the electronic invoicing system under the supplier categories "Forwarder" and "Commissioner".
In which invoice section does the system automatically generate information?
The system automatically populates the service name and origin code in the first row of Section G ("Data on Goods, Works, Services") of the electronic invoice.
Rules related to this news
What value is the service origin attribute code fixed to?
The system automatically locks the origin attribute code to "6", and taxpayers are not allowed to edit it manually.
When did this feature take effect and what is its legal background?
It was developed and deployed in accordance with the relevant provisions of the Tax Code of the Republic of Kazakhstan that took effect on January 1, 2026.
Is this news related to Chinese companies?
The announcement from the State Revenue Committee makes no mention of Chinese companies, and no inferences are made in this article.
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Sources
- State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (gov.kz), 4 November 2026: https://www.gov.kz/memleket/entities/kgd/press/news/details/1323928?lang=ru