In the cases specified below, the following non-VAT payers are required to issue an invoice:
a commission agent, in the cases established by Article 495 of the Tax Code;
a freight forwarder, in the cases established by Article 494 of the Tax Code;
the department of the authorized body in the field of the state material reserve, when releasing goods from the state material reserve;
a taxpayer, in respect of international freight transportation services;
a legal entity duly accredited to carry out conformity assessment activities, as defined by the legislation of the Republic of Kazakhstan on technical regulation;
a taxpayer acting as a customs representative, customs carrier, temporary storage warehouse owner, customs warehouse owner, or authorized economic operator in accordance with the customs legislation of the EAEU and/or the customs legislation of the Republic of Kazakhstan;
a taxpayer applying the special tax regime based on a simplified declaration;
a taxpayer 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;
a taxpayer in the case of the sale of imported goods;
a taxpayer selling goods that were received by such taxpayer and recorded upon receipt in the “Virtual Warehouse” module of the electronic invoice information system.
The list of goods for which electronic invoices are issued through the “Virtual Warehouse” module of the electronic invoice information system is approved by the authorized body and published on its official website;
a taxpayer in respect of medical services and the sale of medicines, medical devices, components of medical devices, as well as technical assistive (compensatory) devices in accordance with the legislation of the Republic of Kazakhstan on social protection;
a law firm in respect of legal assistance provided by an advocate who established a law firm independently or jointly with other advocates, under agreements concluded by such law firm.
These provisions do not apply to the sale of personal property by an individual, including an individual who is an individual entrepreneur or a person engaged in private practice.