# Kazakhstan: ERP localization Region: Central & Eastern Europe · [Key facts](#key-facts) · [VAT](#vat) · [Partners](#partners) · [Local ERPs](#local-erps) ## Key facts | Fact | Value | Status / source | |---|---|---| | Currency | Tenge (KZT) | verified [[1]](https://www.six-group.com/dam/download/financial-information/data-center/iso-currrency/lists/list-one.xml) checked 2026-10-17 | | VAT / GST | VAT – standard rate 16%; reduced rates 5% and 10% | verified (secondary source) [[1]](https://taxsummaries.pwc.com/kazakhstan/corporate/other-taxes) checked 2026-10-17 | | E-invoicing | Electronic invoices mandatory for all VAT payers (state revenue information system) | verified (secondary source) [[1]](https://taxsummaries.pwc.com/kazakhstan/corporate/other-taxes) 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]](https://www.odoo.com/documentation/19.0/applications/hr/payroll/payroll_localizations.html) checked 2026-10-17 | | Language requirements | *Not yet researched* | unverified | | Tax authority | [https://kgd.gov.kz/](https://kgd.gov.kz/) | unverified [[1]](https://kgd.gov.kz/) | | Business Central localization | Localized by partners (apps on Microsoft Marketplace / AppSource, W1 base) | verified [[1]](https://learn.microsoft.com/en-us/dynamics365/business-central/dev-itpro/compliance/apptest-countries-and-translations) checked 2026-10-17 | | Odoo fiscal localization | Fiscal localization package listed | verified [[1]](https://www.odoo.com/documentation/19.0/applications/finance/fiscal_localizations.html) 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]](https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/book_4198429264.html) 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](https://taxsummaries.pwc.com/kazakhstan/corporate/other-taxes) checked 2026-10-17 | | VAT standard rate | 16% | secondary [taxsummaries.pwc.com](https://taxsummaries.pwc.com/kazakhstan/corporate/other-taxes) checked 2026-10-17 | | VAT reduced rates | 10%, 5% | secondary [taxsummaries.pwc.com](https://taxsummaries.pwc.com/kazakhstan/corporate/other-taxes) 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](https://erplocalization.com/glossary/europe/#europe-esf-is-esf) platform with separate virtual-warehouse and movement functions | | Key dates | - **2026-01-01** – Tax Code changes addressed by updated ESF API functions (live) | | Evidence | Current official indexed platform and API documentation · checked 2026-10-17 · [[1]](https://www.kgd.gov.kz/ru/content/api-interfeys-elektronnye-scheta-faktury-1) [[2]](https://www.kgd.gov.kz/ru/content/api-interfeys-web-prilozheniya-elektronnye-scheta-faktury-s-modulem-virtualnyy-sklad-1) [[3]](https://www.kgd.gov.kz/ru/section/elektronnye-scheta-faktury) | ### 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](https://www.kgd.gov.kz/ru/section/elektronnye-scheta-faktury). 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](https://www.kgd.gov.kz/ru/content/api-interfeys-elektronnye-scheta-faktury-1). 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](https://www.kgd.gov.kz/ru/content/api-interfeys-web-prilozheniya-elektronnye-scheta-faktury-s-modulem-virtualnyy-sklad-1). Retain business invoice references, issuer/recipient [BIN](https://erplocalization.com/glossary/europe/#europe-bin-iin) 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](https://erplocalization.com/e-invoicing/#kazakhstan-netsuite) · status scale explained on [E-invoicing](https://erplocalization.com/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]](https://learn.microsoft.com/en-us/dynamics365/business-central/dev-itpro/compliance/apptest-countries-and-translations) 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]](https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/book_4198429264.html) 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](https://erplocalization.com/vat-reporting/) ## SAF-T *No requirement recorded yet for this country – unverified.* [All countries: SAF-T](https://erplocalization.com/saf-t/) ERP-by-ERP e-invoicing cells for this country are listed, mostly as not reviewed yet, in the [e-invoicing matrix](https://erplocalization.com/e-invoicing/#matrix). ## Glossary Terms for Kazakhstan: [BIN / IIN](https://erplocalization.com/glossary/europe/#europe-bin-iin) · [ESF / IS ESF](https://erplocalization.com/glossary/europe/#europe-esf-is-esf). See the [glossary](https://erplocalization.com/glossary/) for ERP, tax, e-invoicing and accounting terms (SAF-T, Peppol, CTC, IFRS and more). --- Canonical: https://erplocalization.com/kazakhstan/ · Last updated: 2026-10-17 · Informational only; not tax, legal or implementation advice. Featured placements are paid or promotional and do not affect the compliance data. Data: CC BY-NC 4.0 (commercial use needs a licence: https://erplocalization.com/data-licence/), attribution "ERP Localization (erplocalization.com)".