Kazakhstan rolls out VAT credit allocation feature in its e-invoicing system

Kazakhstan's 2026 Tax Code reform introduces a fundamental change to VAT credit management, shifting from automatic crediting to an active, system-driven allocation process within the IS ESF e-invoicing platform. Here are the main implications for taxpayers:

From automatic to managed VAT crediting

Under the new rules, VAT credit is no longer an automatic outcome of receiving an electronic invoice. Taxpayers must now actively select which incoming e-invoices are used for credit purposes wi…