Electronic invoice

What an electronic invoice is

An electronic invoice is a document in electronic form that confirms the shipment of goods or the provision of services and contains the details required for accounting and for claiming VAT deductions. Essentially it is the same invoice but with a digital signature and the ability to integrate with accounting systems and marketplaces.

How the electronic invoice works in Kazakhstan

The practical process of issuing electronic invoices for a seller typically looks like a sequence of operations: collecting the buyer's details, forming line items with prices and the VAT rate, assigning an invoice number and date, signing with a qualified electronic signature, and delivering the document to the buyer or into the accounting system. The format can be a PDF for visual review and a machine-readable XML/JSON for exchange via API between the accounting system and the platform (for example, between 1C/ERP and the seller's dashboard on a marketplace).

The main elements of an e‑invoice that must be correct are:

• Seller details: name, BIN, address, IIK and bank;
• Buyer details: BIN, name, address, IIK;
• Invoice number and date: a unique number according to your numbering and the issue date;
• Line items: name, quantity, unit of measure, price excluding VAT, amount excluding VAT;
• VAT rate and amount: for Kazakhstan the standard rate is 12%;
• Signature: the seller's or authorized person's qualified electronic signature (QES).

A typical exchange algorithm for a seller who sells via Kaspi.kz and wants to issue legally correct e‑invoices:

1. When the order is confirmed, collect the buyer's details (for individuals — full name and IIN; for legal entities — BIN and IIK).
2. Generate the invoice in your accounting system or via a specialized service in a format that supports applying a QES.
3. Sign the document with the QES and send it to the buyer by email or attach it to the order in the seller's dashboard on Kaspi.
4. Archive the electronic copy (PDF + XML) for at least 5 years for tax inspections and internal reporting.

Why a seller on Kaspi.kz needs an electronic invoice

For sellers on Kaspi.kz an e‑invoice is important in three practical cases:

• B2B sales and direct requests from legal entities: most companies require an invoice with VAT to accept the VAT amount for deduction. Without a correct e‑invoice the buyer may refuse acceptance of the goods or demand a refund.
• Tax accounting and deductions: for the seller the invoice serves as proof of a sale and allows correct reporting of revenue and VAT in declarations. The VAT rate in Kazakhstan as of 2026 is 12%, so at a price excluding VAT of 100,000 KZT the VAT would be 12,000 KZT and the total amount 112,000 KZT. Correct e‑invoices ensure the amounts are traceable in both seller and buyer accounting.
• Compliance and auditability: e‑invoices with a verifiable QES and preserved metadata simplify audits and reduce disputes over invoice authenticity.

Examples of situations on Kaspi.kz and how to issue e‑invoices

Below are several common scenarios for sellers on Kaspi.kz and practical guidance on issuing e‑invoices:

• Sale to a legal entity (B2B): collect the buyer's BIN and IIK, specify line items, apply the 12% VAT where applicable, sign the e‑invoice and attach it to the order. Ensure the invoice number links to your internal numbering and to the purchase order.
• Sale to an individual (retail): for individuals provide full name and IIN where required. If the buyer needs the invoice for business purposes, issue it with the buyer's details as provided and keep proof of identity where necessary.
• Advance payments and prepayments: depending on tax rules, an advance may require issuing a document that reflects the receipt of funds; the final e‑invoice can reference the prepayment and show the remaining amount. Follow accounting rules for advances in Kazakhstan and ensure both documents are signed.
• Returns and corrections: if goods are returned or an error is found, issue a corrective invoice (a correction document) referencing the original e‑invoice. Corrections are typically signed and transmitted the same way as the original invoice.
• Marketplace commissions and logistics: if Kaspi or another intermediary charges commission or provides logistics, clarify who issues invoices for commission fees and how these are reflected in your accounting. Usually, the seller issues e‑invoices for sales to the buyer; fees charged by the marketplace are documented separately by the marketplace or reflected in your supplier/vendor accounting.

In all cases verify the format accepted by the buyer or platform and ensure the signed XML/JSON matches the schema used in integrations.

Practical tips on issuance and automation

• Use machine‑readable formats: keep both a visual PDF for human review and a machine-readable XML/JSON for automatic exchange via API. This makes reconciliation and automated bookkeeping easier.
• Integrate via API: integrate your 1C/ERP or accounting system with Kaspi (or with an integration service) to automatically generate, sign and send e‑invoices upon order confirmation or shipment.
• Validate before signing: implement preflight checks to ensure all mandatory fields are present (BIN/IIN, IIK, invoice number, line items, VAT rate) to avoid rejected invoices or manual corrections.
• Store signed originals: keep the original signed files (PDF + XML/JSON) with exchange metadata and signatures for at least the period required by tax law (usually 5 years). Keep backups and ensure files are readable for audits.
• Automate corrections: if returns or price changes are common, automate the generation of corrective invoices and the linkage to original documents to speed up processing and reduce errors.
• Use AWW or a trusted service: consider services like AWW for template management, validation and automated signing workflows to reduce manual effort and ensure compliance.
• Test integrations: run end‑to‑end tests in a sandbox environment to confirm that signatures, formats and statuses are correctly accepted by Kaspi and by your accounting system.

Conclusion

Electronic invoices are a standard tool for legally sound sales, VAT accounting and streamlined integrations with marketplaces like Kaspi.kz. Correctly formed e‑invoices with a qualified electronic signature, stored in both human‑readable and machine‑readable formats, reduce disputes, speed up reconciliation and simplify audits. Automating the process through API integration or using services such as AWW helps minimize errors and saves time for sellers.