The following taxpayers are required to issue invoices:
taxpayers registered as value-added tax (VAT) payers;
persons who are not VAT payers, including:
a commission agent;
a freight forwarder;
a department of the authorized state body in the field of the state material reserve, when releasing goods from the state material reserve;
a legal entity accredited in accordance with the established procedure to carry out conformity assessment activities, as defined by the legislation of the Republic of Kazakhstan on technical regulation;
taxpayers providing international freight transportation services, as well as customs representatives, customs carriers, temporary storage warehouse operators, customs warehouse operators, and authorized economic operators in accordance with the customs legislation of the EAEU and/or the customs legislation of the Republic of Kazakhstan;
taxpayers applying the special tax regime based on a simplified declaration;
in cases provided for by regulatory legal acts of the Republic of Kazakhstan adopted for the implementation of international treaties ratified by the Republic of Kazakhstan;
in the case of the sale of imported goods, where the goods were received by such taxpayer and recorded upon receipt in the “Virtual Warehouse” module of the electronic invoice information system;
for medical services, as well as for the sale of medicines, medical devices, components of medical devices, and technical assistive (compensatory) devices in accordance with the legislation of the Republic of Kazakhstan on social protection;
a law firm (advokat bureau) for legal assistance provided by an advocate who established the law firm independently or jointly with other advocates, under contracts concluded by such law firm.
An invoice shall be issued in accordance with the procedure and form established by the authorized body, taking into account the provisions of the Tax Code.