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🇰🇿 Kazakhstan - E-Invoicing Specifications (KKM e-Invoice)

Status: 🟢 Mandatory | Active for all businesses Authority: KKM (Committee for Treasury) Platform: KKM Electronic System

1. Context & Overview

Kazakhstan has mandatory e-invoicing through the KKM system. All businesses must issue electronic invoices authorized by the treasury committee.

DateScopeObligation
OngoingAll businessesMandatory e-invoicing

2. Technical Workflow (Clearance Model)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to KKM| KKM[KKM Platform]
    
    KKM -->|4. Validation| V[Schema + Rules]
    V -->|5. Authorization| KKM
    
    KKM -->|6. Return ACK| S
    
    S -->|7. Deliver Invoice| C[Client]
    S -->|8. Store XML| DB[Archive]

🧱 Key Components

  1. BIN (Business Identification Number): Required
  2. Digital Certificate: KKM-approved
  3. Budget Integration: Required

3. Data Standards & Formats

A. Required Format

  • XML Format: KKM schema
  • Encoding: UTF-8
  • Digital Signature: Required

B. Document Types

TypeDescription
Tax InvoiceStandard invoice
Adjustment NoteCredit/Debit

C. Critical Data Fields

  • BIN: Business ID (12 digits)
  • Invoice Number: Unique identifier
  • VAT Rate: 12% standard

4. Business Model & Compliance

A. Workflow

  1. BIN Registration: Obtain Kazakh business ID
  2. Certificate: Acquire KKM digital certificate
  3. XML Generation: Create compliant document
  4. Signing: Apply electronic signature
  5. Submission: Send to KKM
  6. Delivery: Send to buyer

B. Archiving

  • Retention: 5 years
  • Format: Original XML

5. Implementation Checklist

  • BIN Registration: Obtain Kazakh business ID
  • Digital Certificate: Acquire KKM certificate
  • XML Engine: Build KKM schema generator
  • Signature Integration: Implement signing
  • KKM API: Connect to platform

6. Resources