E-invoicing · · 3 min read
Error-free e-invoices (ESF): a checklist before you submit
What to check in an electronic invoice before you sign it: party details, turnover date, line items and VAT — and what to do if a mistake reached IS ESF.
Key takeaways
- Most ESF errors are in the parties' details: BIN or IIN, name and bank details.
- Before signing, check the turnover date, line items, total and VAT against the primary documents.
- An ESF is signed with an electronic digital signature (EDS), usually via NCALayer in the browser. After submitting, check the document's status in IS ESF.
- Errors are fixed with a corrected ESF, and price or quantity changes with an additional ESF — never by issuing a new invoice “on top”.
- In reko.ai, an ESF is built from payments and invoices that are already reconciled, so the details aren't typed in by hand.
Why ESF mistakes are expensive
An electronic invoice (ESF) isn't just a file for the buyer. Its data goes into IS ESF, the e-invoicing system of Kazakhstan's State Revenue Committee; the buyer relies on it to offset VAT, and discrepancies between the parties surface during tax audits. A typo in a BIN or a wrong turnover date turns into back-and-forth with the counterparty, corrected documents and awkward questions.
That's why checking before you sign should be a habit, not a rare procedure.
Checklist before signing
- Supplier's and buyer's BIN or IIN: twelve digits, no spaces, matching the registration records.
- Names and addresses of both parties — exactly as they appear in the registration documents.
- Supplier's bank details: account number (IIK), BIK and beneficiary code (Kbe).
- Turnover date — as a rule, the date the goods were shipped or the services rendered, not the payment date or the date the ESF was issued.
- Contract: number and date, if the supply is made under a contract.
- Line items: description, unit, quantity, price and value. The line totals must add up to the invoice total.
- VAT: the rate and amount are shown only if the supplier is registered for VAT.
- Deadlines: an ESF must be issued within the period set by the Tax Code of Kazakhstan. If in doubt, check the current edition of the Code.
Signing and submitting
An ESF is signed with an electronic digital signature (EDS); in the browser this usually happens through NCALayer. After submitting, check the document's status in IS ESF: until the system has accepted the invoice, the job isn't done. Keep the registration number next to the payment — you'll need it when reconciling with the buyer.
If a mistake has already gone out
Issuing a “new, correct” ESF on top of the old one is a bad idea: the system would then hold two documents for one transaction. Instead, choose one of these options:
- Corrected ESF — when an invoice that has already been issued contains an error, for example in the parties' details.
- Additional ESF — when the transaction itself has changed: price, quantity or a return of goods.
- Revoking the ESF — when the document was issued by mistake. Revocation has conditions; check them in IS ESF before you decide.
The exact procedure and deadlines for each case are set by the Tax Code of Kazakhstan. If you're not sure which option applies, ask a tax advisor before you submit, not after.
How reko.ai reduces errors
Most errors creep in when data is copied by hand from one window to another. In reko.ai, an ESF is assembled from payment–invoice pairs that have already been reconciled: the counterparty's details, amounts and dates come from the recognized documents and the bank statement. You approve the batch — the service builds the signed XML, submits it to IS ESF and attaches the number and receipt to the payment card.
Frequently asked questions
What's the difference between a corrected and an additional ESF?
A corrected ESF fixes an error in an invoice that has already been issued. An additional ESF is issued when the size of the transaction changes: price, quantity or a return.
Do I need a digital signature to submit an ESF?
Yes. Invoices in IS ESF are signed with an electronic digital signature (EDS); in the browser this is usually done through NCALayer.
Can ESFs be submitted in batches?
Yes. In reko.ai you approve a batch of invoices and submit it to IS ESF in one action, without signing each form separately.
Close the month while competitors are still hunting for lost invoices.
14-day trial. No card required.