Kazakhstan: ERP localization
Region: Central & Eastern Europe · Key facts · VAT · Partners · Local ERPs
Key facts
| Fact | Value | Status / source |
|---|---|---|
| Currency | Tenge (KZT) | verified [1] checked 2026-10-17 |
| VAT / GST | VAT – standard rate 16%; reduced rates 5% and 10% | verified (secondary source) [1] checked 2026-10-17 |
| E-invoicing | Electronic invoices mandatory for all VAT payers (state revenue information system) | verified (secondary source) [1] checked 2026-10-17 |
| Statutory accounts / chart of accounts | Not yet researched | unverified |
| Fiscal year | Not yet researched | unverified |
| Payroll localization | Not in Odoo's payroll localization list (other ERPs not yet checked) | verified [1] checked 2026-10-17 |
| Language requirements | Not yet researched | unverified |
| Tax authority | https://kgd.gov.kz/ | unverified [1] |
| Business Central localization | Localized by partners (apps on Microsoft Marketplace / AppSource, W1 base) | verified [1] checked 2026-10-17 |
| Odoo fiscal localization | Fiscal localization package listed | verified [1] checked 2026-10-17 |
| NetSuite country help | No country help topic listed by Oracle (may still be covered by region-specific SuiteApps or partners) | verified [1] checked 2026-10-17 |
Facts are summarised from official or vendor sources; "unverified" means no source was confirmed yet. Not tax or legal advice.
VAT / GST facts
| Fact | Value | Verification / source |
|---|---|---|
| VAT name | VAT | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT standard rate | 16% | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT reduced rates | 10%, 5% | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT registration threshold | Not stated in the sources checked | — |
| VAT filing frequency | Not stated in the sources checked | — |
| VAT non-resident / reverse charge | Not stated in the sources checked | — |
Summarised in our own words. official = confirmed on a government or EU Commission page; secondary = taken from a published country VAT guide and not yet confirmed officially. Thresholds and filing rules change; always confirm with the tax authority. Not tax advice.
E-invoicing
| Status | In force Live; 2026 code and API changes require current scope assessment |
|---|---|
| Model | State ESF platform with separate virtual-warehouse and movement functions |
| Key dates |
|
| Evidence | Current official indexed platform and API documentation · checked 2026-10-17 · [1] [2] [3] |
Scope and timing
Kazakhstan's State Revenue Committee operates IS ESF, the electronic invoice information system. Its overview describes real-time invoice issuance and exchange and the availability of ERP integration. The original voluntary introduction in 2014 is historical context, not a statement that today's covered taxpayers can opt out. Current mandatory categories must be checked against the 2026 Tax Code and the actual supply. State Revenue Committee: ESF overview.
Assess domestic B2B, public buyers, consumer documents and foreign transactions independently. The retrieved sources do not establish one general B2G-specific start date or justify treating a retail receipt as an ESF invoice. Goods movement and import/export records may create additional requirements alongside billing.
Invoice lifecycle and data
The authority's API notice explicitly identifies new functions for Tax Code changes effective 1 January 2026, links an updated SDK and identifies a test server. Older publications of the same API page therefore need a release review before reuse. Official ESF API notice.
A separate API document register covers the Virtual Warehouse module and SNT-related operations. These inventory/movement functions are connected to the fiscal ecosystem but have different subjects from the commercial invoice. ESF and Virtual Warehouse integration.
Retain business invoice references, issuer/recipient BIN or other applicable identity, ESF identifiers and the actual returned outcomes. Confirm authorized signing, correction and receipt steps in the current selected interface. A test submission does not establish production registration or buyer approval.
ERP implications
Map invoice, inventory and shipment populations separately. Verify which records the entity must issue or receive, who signs and which location/product attributes affect treatment. Keep effective dates and deployed SDK versions with the configuration.
Test an ordinary invoice, an approved adjustment and a goods-movement scenario where relevant. Reconcile accepted, rejected and unknown outcomes back to source documents without creating duplicate sales. A published API confirms an integration route, not native support in a named ERP, nor compliance of every possible transaction.
Sources and evidence limits
Checked 17 October 2026 through current indexed authority documentation. The complete 2026 legal scope, special categories, correction windows, production schema bundle and retention rules were not exhaustively reviewed. Kazakhstan is included as a research-scope decision, not a political classification.
Limitations: Current 2026 API notice verified; full mandatory categories, schemas and special transaction rules not exhaustively audited.
ERP cells for Kazakhstan: e-invoicing matrix · status scale explained on E-invoicing. Not tax or legal advice.
Localization partners & apps
No source-checked partner or app recorded yet.
Local ERPs & accounting systems
No local system recorded yet.
Localisation via local partner
| ERP | Flag | Note | Source |
|---|---|---|---|
| Business Central | local partner | No Microsoft localization; Microsoft documents that partners localize Business Central here with apps on Microsoft Marketplace (W1 base). | verified [1] checked 2026-10-16 |
| NetSuite | limited native / partner | Oracle lists no country-specific NetSuite help topics; localisation usually through partner SuiteApps or add-ons (region-specific SuiteApps may still apply). | verified [1] checked 2026-10-16 |
Flags are derived from vendor country lists only (Microsoft Business Central availability table, Odoo fiscal localizations, Oracle NetSuite country help, SAP S/4HANA Cloud country versions). SAP S/4HANA Cloud flags use the SAP country-version list (v02_2024). Sage Intacct, Workday, Unit4 and IFS are not flagged yet.
VAT & tax reporting
No requirement recorded yet for this country – unverified.
All countries: VAT & tax reporting
SAF-T
No requirement recorded yet for this country – unverified.
ERP-by-ERP e-invoicing cells for this country are listed, mostly as not reviewed yet, in the e-invoicing matrix.
Glossary
Terms for Kazakhstan: BIN / IIN · ESF / IS ESF. See the glossary for ERP, tax, e-invoicing and accounting terms (SAF-T, Peppol, CTC, IFRS and more).
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