ESF (Kazakhstan)

Kazakhstan's mandatory fiscal electronic invoice.

Definition

The ESF is generated as XML conforming to the IS ESF (EIIS) platform specifications, signed with a digital certificate and then submitted to the tax authority. It has been mandatory for VAT-registered taxpayers since 2019 and interlocks with the Virtual Warehouse module for goods tracking.

Origin

IS ESF information system (Информационная система электронных счетов-фактур) operated by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan; portal kgd.gov.kz.

Example in context

The taxpayer generates the ESF in XML, signs it with their certificate (ЭЦП), then submits it to the EIIS, which timestamps and registers the invoice.

Related terms

• Virtual Warehouse — attached inventory module.