Sellers download closing documents for Kaspi's services themselves in the Kaspi Pay app: Мой Банк → Счет Kaspi Pay → Инфо → Документы (My Bank → Kaspi Pay account → Info → Documents). The certificate of completed work (AVR) for the previous month appears from the 11th, the reconciliation statement from the 16th, and since January 1, 2026, Kaspi Pay AVRs are issued in the national e-invoicing system (IS ESF). They can be obtained by the company head or by employees with the «Управляющий» (Manager) or «Бухгалтер» (Accountant) role, and documents are kept for the last three years.
In short
- Documents come from different companies in the group: Kaspi Pay LLP, Kaspi Magazin LLP and Kaspi.kz JSC. You need to choose the organization when you download them in the app.
- The AVR for a month is available from the 11th of the following month, the reconciliation statement from the 16th. Before those dates the section is empty, and that is not an error.
- Under the contract, Kaspi Magazin sends its service certificate and VAT invoice by the 15th. If you neither sign the certificate nor send a reasoned objection within 5 days, the services are deemed accepted.
- Under the simplified declaration regime you don't need closing documents for expenses; under the general tax regime you can't confirm the expense without them.
- The bank statement exports in 1C format, and sales and commission appear in it as two separate lines.
Which documents Kaspi issues and who issues them
When your accountant asks for "the closing documents from Kaspi", they usually mean several papers at once. It matters that each one comes from its own company under its own contract.
Three organizations, three sets
The Kaspi Guide (Kaspi's official help center for partners) lists the organizations that send documents: Kaspi Pay LLP, Kaspi Magazin LLP, Kaspi Travel LLP and Kaspi.kz JSC (q381, updated Aug 24, 2026). For a marketplace seller the first two and the bank are what matter:
| Organization | What the documents cover | What you usually get |
|---|---|---|
| Kaspi Magazin LLP | Commission on sales in the Kaspi.kz Magazin (the marketplace), Kaspi Delivery and other services under the contract | Certificate of services rendered, VAT invoice, reconciliation statement |
| Kaspi Pay LLP | Kaspi Pay payment acceptance services | Certificate of completed work (AVR) in IS ESF |
| Kaspi.kz JSC | Bank account | Statements and certificates |
On the VAT invoice from the Kaspi.kz Magazin you'll see the line «Услуги по обработке данных» ("Data processing services"). This is not a separate paid option but wording from the contract: that is simply what the marketplace service you pay commission for is called (q2295, updated Jul 5, 2022). The Kaspi Magazin contract defines data processing as collecting, analyzing and organizing information about sales and orders (Kaspi Magazin contract, clause 1.13).
What exactly the AVR says
The certificate of completed work confirms that Kaspi Pay services were provided. It contains the date, the parties' details, the contract number, a description of the work, the amount for the month and the date the partner confirmed it (q5395, updated Oct 22, 2026). If the amount doesn't match your own numbers, check the period first: the certificate always covers a calendar month, not 30 days from your connection date.
Kaspi Delivery documents
There is a separate paper for handing orders over to Kaspi Delivery as well: the acceptance-transfer certificate. It is electronic and is created when you scan the QR code on the terminal at the drop-off point (q2300, updated Feb 25, 2026). It documents the handover of goods, not the cost of the service. Delivery itself goes into the Magazin's general service certificate.
When documents appear: the monthly calendar
The main reason people ask "why is there no AVR" is simple: the seller looks for the document before it's ready. Each document has its own date.
Dates from the Guide and the contract
| Date | What happens | Source |
|---|---|---|
| 1st | The reporting month has closed | — |
| By the 5th | Marketplaces send the State Revenue Committee (KGD) data on last month's sales | Ministry of Finance order No. 614 of Oct 21, 2025 |
| From the 11th | AVR for the previous month is available | Kaspi Guide, q5395 |
| By the 15th | Kaspi Magazin provides the service certificate and VAT invoice | Contract, clause 3.8 |
| From the 16th | Reconciliation statement is available | Kaspi Guide, q4874 and q5244 |
| 5 days after receiving the certificate | Sign it or send a reasoned objection | Contract, clause 3.8 |
The Guide's own example: documents for October become available from November 11 (q5395). If a document still isn't there after these dates, Kaspi names two reasons: it hasn't been generated yet, or there are no documents for the selected period. In every other case you should write to the Kaspi Guide chat (q4874, updated Aug 26, 2026).
Why the 5 days matter more than they seem
The contract has a condition that's easy to miss. The partner must send back the signed certificate within 5 days of receiving it, or send a reasoned objection within the same period. If you do neither, the services are deemed accepted automatically (Kaspi Magazin contract, clause 3.8).
In practice this means that if you want to dispute a month's commission, do it in the first week after you receive the certificate. A month later, saying "I don't agree" is formally too late. Under the contract, a reconciliation of mutual settlements is carried out at the partner's request every month by the 7th of the following month (clause 3.9).
How to download the AVR, reconciliation statement and bank statement
The AVR in the Kaspi Pay app
- Open Мой Банк → Счет Kaspi Pay → Инфо → Документы (My Bank → Kaspi Pay account → Info → Documents).
- Choose «Акт выполненных работ» (Certificate of completed work).
- Select the organization and the period.
- Tap «Получить документ» (Get document) and choose how: PDF, messenger or email (q5395).
The second route is IS ESF. You need to register in the system and enter your email, and you'll then get a notification with a link to the document to sign. Since January 1, 2026, AVRs for Kaspi Pay partners are issued in IS ESF, not in Учет.ЭДО (Uchet.EDO) (q5396, updated Oct 22, 2026). If your accountant still looks for certificates in Uchet.EDO out of habit, they won't find the 2026 ones there.
The reconciliation statement
The path is almost the same: Мой Банк → Счет Kaspi Pay → Инфо → Документы → Акты сверки (Reconciliation statements). The document is generated within 20 minutes and is available from the 16th (q5244, updated Aug 26, 2026). There's no point ordering one on the 12th.
Bank statement in 1C format
What accounting needs most often is the bank statement. In the app: Мой Банк → the account you need → Выписка (Statement), then a period filter and the 1C format (q290, updated Jun 24, 2024). The file loads into accounting software without retyping lines by hand.
A Kaspi Pay account statement has two summary lines: «Продажи с Kaspi.kz» ("Sales from Kaspi.kz"), the payments received, and «Оплата услуг за продажи с Kaspi.kz» ("Payment for services on sales from Kaspi.kz"), the commission charged (q2205, updated Mar 13, 2025). Commission is deducted as soon as the money for an order arrives (q2290, updated Mar 27, 2026), so the second line should match the certificate for the same month, give or take returns.
Sales report
Sales reports are available in the «Аналитика» (Analytics) and Kaspi Pay sections as Excel and PDF. In the web version of the seller cabinet, the «Продажи» (Sales) section exports to Excel together with returns and commissions (q2292, updated Sep 29, 2026). Keep this file next to the certificate when you reconcile the month line by line.
Paper copies and signatures
Where to send the second copy
If a document arrives on paper, you keep one copy. The second one, stamped and signed, goes to Almaty, 154A Nauryzbay Batyr Street. As the recipient, name the organization that issued the document (q381). Getting the recipient wrong is a common reason a certificate "goes missing": a letter meant for Kaspi Pay LLP is addressed to Kaspi.kz JSC.
You can change your mailing address through the chat; it takes up to 1 working day (q382, updated Jun 8, 2026).
If you can't sign in the app
Documents with Kaspi Pay LLP that you can't sign in the app can be signed at any Kaspi branch (q2016, updated Dec 3, 2021). A Kaspi digital signature requires authorization and photo verification (q5203, updated Aug 5, 2026). If the company head is traveling, plan for this in advance, or the contract's 5 days will run out fast.
Which of this you actually need
Simplified declaration regime
Under the simplified declaration regime, tax is calculated on income, and expenses don't affect it. That's why the Kaspi Guide says plainly that on this regime you don't need closing documents to confirm expenses (q2870, updated Apr 25, 2024). It's still worth downloading the certificates: they show how much really went on commission and delivery, and therefore what your margin is.
General regime and VAT payers
Under the general tax regime, an expense has to be confirmed by a document: an invoice for payment, an AVR or an outgoing waybill (q2870). Without the certificate, Kaspi's commission is formally not an expense, and tax is calculated on a larger amount.
Commission in the Kaspi.kz Magazin is quoted without VAT, and VAT is added on top. The VAT rate since 2026 is 16%, so commission including VAT went up even though the rate without VAT didn't change (q4469, updated Dec 27, 2025; q4495, updated Feb 2, 2026). For a VAT payer this means the VAT amount is shown as a separate line on the VAT invoice, and the accountant takes it into account when calculating the tax payable.
The math: what a forgotten certificate costs on the general regime
Hypothetical example, not a client case. An LLP on the general regime, corporate income tax (CIT) 20%, monthly Kaspi commission without VAT 200,000 ₸, Kaspi Delivery without VAT 60,000 ₸.
| Item | Certificate on file | No certificate |
|---|---|---|
| Kaspi expenses in the books | 260,000 ₸ | 0 ₸ |
| Taxable income reduced by | 260,000 ₸ | 0 ₸ |
| CIT 20% on that amount | 52,000 ₸ saved | 0 ₸ |
| Over 12 such months | 624,000 ₸ | 0 ₸ |
The formula is simple: loss = (commission + delivery without VAT) × income tax rate. The 20% CIT rate is taken from Article 357 of the 2026 Tax Code (buhgpt.kz). If you're an individual entrepreneur (IP) on the general regime, use your personal income tax rate. The commission figures here are hypothetical; take yours from the certificate.
Bank certificates
Separately from closing documents, the bank issues certificates: proof of account, turnover, balance, no overdue debt and others. Some are ordered in Гид → Справки (Guide → Certificates), the rest through the chat, and you can pick them up at a branch within three working days (q283, updated Jul 23, 2025). All certificates are free (q284, updated Jan 30, 2025), the tax office accepts them, and their authenticity is checked by QR code (q3393, updated May 5, 2025).
Matching the tax office: why certificates matter even on the simplified regime
Since 2026, marketplace owners send the state revenue authorities monthly data on goods sold and payments made, no later than the 5th. After returns are filed, the tax office compares this data with the declarations and sends a notice if they don't match (cdb.kz, Apr 17, 2026).
That gives a practical rule. The income in your declaration has to match what the tax office sees, and what it sees is gross sales. If you habitually count income as "the net amount that landed in the account", the gap will be at least the size of the commission. A 10-minute check each month:
- Take the «Продажи с Kaspi.kz» line for the month from the statement.
- Subtract returns from the «Продажи» (Sales) report.
- Compare the result with the income your accountant records.
- Check the commission from the «Оплата услуг за продажи» line against the AVR and the Magazin's certificate.
We covered how to calculate an individual entrepreneur's taxes on a marketplace in taxes for IPs on Kaspi in 2026. How commission is structured and the rates by category are in Kaspi commission for sellers.
Common mistakes with Kaspi closing documents
- Looking for the AVR between the 3rd and the 10th. The previous month's document appears from the 11th, the reconciliation statement from the 16th.
- Looking for 2026 certificates in Uchet.EDO. Since January 1, 2026, Kaspi Pay AVRs are issued in IS ESF.
- Not choosing the organization when downloading. Kaspi Pay and Kaspi Magazin are different counterparties, and one's certificate doesn't replace the other's.
- Staying silent when you disagree with the amount. Under the contract, the certificate is deemed accepted 5 days after you receive it.
- Sending the paper copy to the wrong recipient. The recipient is the company that issued the document.
- Counting income by what arrives in the account. The tax office receives gross sales from the marketplace, while commission is deducted separately.
- Giving anyone access to documents. They can be received by the company head, the «Управляющий» and the «Бухгалтер» roles, and it's better to give your accountant that role than to share the head's login.
Checklist: closing the Kaspi month with nothing left hanging
- The «Бухгалтер» role is assigned to whoever keeps the books.
- The accountant is registered in IS ESF and has set an email for notifications.
- On the 11th, the previous month's Kaspi Pay AVR has been downloaded.
- By the 15th, the certificate and VAT invoice from Kaspi Magazin have been received.
- The certificate is signed or disputed within 5 days.
- On the 16th, the reconciliation statement has been ordered.
- The month's statement has been exported in 1C format.
- The «Продажи с Kaspi.kz» line has been checked against income in the books.
- The «Оплата услуг за продажи» line has been checked against the amount in the certificates.
- Paper copies, if any, have gone to the right organization.
- PDFs of all documents are saved on your side: the app only keeps them for three years.
How to automate pricing while your accountant closes the month
The certificates show what you paid Kaspi last month, but profit is set earlier, in the price you sell at every day. The SaleScout Kaspi bot checks prices every 20 seconds, keeps you at the top of the product card (the single shared listing where all sellers of an item compete) and never drops below the minimum price you set. When a competitor raises their price or leaves the card, the bot raises your price to just below the next seller. It's convenient to calculate your minimum price using the commission and delivery from those very certificates. You can try the bot free for 7 days, no card required.
Frequently asked questions about Kaspi closing documents
Where do I download the Kaspi Pay certificate of completed work?
In the Kaspi Pay app: Мой Банк → Счет Kaspi Pay → Инфо → Документы → Акт выполненных работ. Choose the organization and period and tap «Получить документ». Since 2026 the certificate also arrives in IS ESF.
From what day are a month's closing documents available?
The AVR for the previous month is available from the 11th, the reconciliation statement from the 16th. For example, October's documents appear from November 11.
Who in the company can receive closing documents?
The company head, plus employees with the «Управляющий» and «Бухгалтер» roles. The section works around the clock, and documents are available for the last three years.
Do I need Kaspi closing documents on the simplified regime?
Not to confirm expenses, since tax on the simplified regime is calculated on income. But the certificates help you see your real margin and check your income against the data the marketplace sends to the tax office.
What happens if I don't sign the Kaspi Magazin certificate?
Under the contract you have 5 days from receipt to sign the certificate or send a reasoned objection. If you do nothing, the services are deemed accepted automatically.
What does «Услуги по обработке данных» on the VAT invoice mean?
That's what the contract calls the Kaspi.kz Magazin service you pay sales commission for. Nobody signed you up for a separate service.
Why is the «Документы» section empty?
Most likely the document for that period hasn't been generated yet, or there are no documents for the period. If the dates have already passed, write to the Kaspi Guide chat.
Sources
All links checked Oct 25, 2026. The sources are in Russian; original titles are given with English translations.
- Kaspi Guide. Certificate of completed work, where to get it — https://guide.kaspi.kz/partner/ru/app/returns/q5395 (updated Oct 22, 2026), https://guide.kaspi.kz/partner/ru/app/returns/q4870 (updated Aug 24, 2026)
- Kaspi Guide. AVR in IS ESF from Jan 1, 2026 — https://guide.kaspi.kz/partner/ru/app/returns/q5396 (updated Oct 22, 2026)
- Kaspi Guide. Who receives documents, for what period, why they are missing — https://guide.kaspi.kz/partner/ru/app/returns/q4872, https://guide.kaspi.kz/partner/ru/app/returns/q4873, https://guide.kaspi.kz/partner/ru/app/returns/q4874 (all updated Aug 26, 2026)
- Kaspi Guide. Reconciliation statements — https://guide.kaspi.kz/partner/ru/app/returns/q5244 (updated Aug 26, 2026)
- Kaspi Guide. Paper copies and address — https://guide.kaspi.kz/partner/ru/app/returns/q381 (updated Aug 24, 2026), https://guide.kaspi.kz/partner/ru/app/returns/q382 (updated Jun 8, 2026); signing at a branch — https://guide.kaspi.kz/partner/ru/app/returns/q2016 (updated Dec 3, 2021); Kaspi digital signature — https://guide.kaspi.kz/partner/ru/app/eds/q5203 (updated Aug 5, 2026)
- «Договор с Kaspi Магазином 2026» (Contract with Kaspi Magazin 2026, PDF), clauses 1.13, 3.8, 3.9 — https://guide.kaspi.kz/cdn/content/pay/product/documents/Magazin/Dogovor-s-Kaspi-Magazinom-2026.pdf
- Kaspi Guide. «Услуги по обработке данных» (Data processing services) — https://guide.kaspi.kz/partner/ru/shop/returns/q2295 (updated Jul 5, 2022); Kaspi Delivery acceptance-transfer certificate — https://guide.kaspi.kz/partner/ru/shop/delivery/shipping/q2300 (updated Feb 25, 2026)
- Kaspi Guide. 1C statement — https://guide.kaspi.kz/partner/ru/account/information_statement/q290 (updated Jun 24, 2024); statement lines — https://guide.kaspi.kz/partner/ru/app/returns/q2205 (updated Mar 13, 2025); commission deduction — https://guide.kaspi.kz/partner/ru/shop/returns/q2290 (updated Mar 27, 2026); sales reports — https://guide.kaspi.kz/partner/ru/shop/returns/q2292 (updated Sep 29, 2026)
- Kaspi Guide. Closing documents on the simplified and general regimes — https://guide.kaspi.kz/partner/ru/tax/q2870 (updated Apr 25, 2024)
- Kaspi Guide. Commission without VAT and 16% VAT — https://guide.kaspi.kz/partner/ru/shop/conditions/q4469 (updated Dec 27, 2025), https://guide.kaspi.kz/partner/ru/shop/conditions/q4495 (updated Feb 2, 2026)
- Kaspi Guide. Certificates — https://guide.kaspi.kz/partner/ru/app/reference/general/q283 (updated Jul 23, 2025), https://guide.kaspi.kz/partner/ru/app/reference/general/q284 (updated Jan 30, 2025), https://guide.kaspi.kz/partner/ru/app/reference/general/q3393 (updated May 5, 2025)
- Tax Code of Kazakhstan 2026, Art. 357 (CIT rate) — https://buhgpt.kz/nk-rk-2026/statya-357 (checked against the code text)
- Marketplaces sending data to the KGD — https://cdb.kz/sistema/novosti/o_peredache_marketpleysami_svedeniy_v_nalogovye_organy/ (published Apr 17, 2026)
Bota, analyst
SaleScout is our company's product. Kaspi and Kaspi.kz are trademarks of Kaspi.kz JSC; SaleScout is not affiliated with Kaspi.
