Kazakhstan proposes suspending e-invoices for taxpayers with overdue tax debt

September 17, 2026 at 10:56 PM2 min

This digest was compiled by AI from multiple sources — links to the originals are below.

Kazakhstan has published draft amendments that would suspend electronic invoice issuance for taxpayers who ignore cameral control notices or carry overdue tax debt above a set threshold for over six months. The measure targets individual entrepreneurs, private practitioners, and legal entities, and is planned to take effect on January 1, 2027. Public discussion on the Open NPA portal runs until September 25, 2026.

Key Facts

The draft amendments would suspend e-invoice issuance for taxpayers who fail to comply with cameral control discrepancy notices.
Suspension would apply to individual entrepreneurs, private practitioners, and legal entities whose tax debt exceeds a set threshold and remains unpaid for more than six months.
The changes are planned to take effect on January 1, 2027, with public discussion open until September 25, 2026.
Kyrgyzstan launched a six-month pilot of Electronic Invoice 2.0 on September 1, 2026, mandatory for oil, coal, alcohol, and tobacco products.

Proposed Suspension Grounds

The draft published on the Open NPA portal adds non-compliance with cameral control discrepancy notices as a new ground for suspending e-invoice issuance. A separate ground targets taxpayers whose overdue tax debt exceeds a set threshold and persists for more than six months from the date it arose. The measure would apply to individual entrepreneurs, private practitioners, and legal entities. The project rationale cites cases where taxpayers with significant unpaid obligations continued business activity and issued e-invoices without actual transactions.

Implementation Timeline

The amendments are planned to enter into force on January 1, 2027. Public discussion on the Open NPA portal runs until September 25, 2026, after which the draft may be revised based on submitted proposals.

Kyrgyzstan E-Invoice Pilot

Kyrgyzstan's State Tax Service introduced a six-month pilot of Electronic Invoice 2.0 starting September 1, 2026, under Cabinet Order No. 705-t dated September 16, 2026. The pilot is mandatory for taxpayers dealing in oil and petroleum products, coal, alcohol, and tobacco. Documents issued through the pilot module do not create, change, or terminate tax obligations, and the existing e-invoice system continues to operate normally.