Article 419. Making changes and additions to the invoice
The corrected invoice is issued if it is necessary to make changes and (or) additions to the previously issued invoice, correct errors that do not entail replacement of the supplier and (or) recipient of goods, works, services.
When a corrected invoice is issued, the previously issued invoice is canceled, and additional invoices, if any, are also canceled.
To restore the cancelled additional invoices, additional invoices are issued to the corrected invoice.
The corrected invoice must:
1) comply with the requirements established by this chapter for issuing invoices;
2) contain the following information:
a note that the invoice is corrected;
serial number and date of issue of the corrected invoice;
serial number and date of issue of the cancelled invoice.
According to the corrected invoice issued on paper, it is mandatory to have one of the following confirmations of receipt of such an invoice by the recipient of goods, works, services:
1) certification by the recipient of goods, works, services of such invoice with signatures and seal in accordance with paragraph 12 of Article 412 of this Code;
2) sending by the supplier of goods, works, services of such an invoice to the recipient of goods, works, services by registered mail and the presence of a notification of its receipt;
3) the presence of a letter from the recipient of goods, works, services on receipt of such an invoice with a signature and seal:
for legal entities - containing the name and indication of the organizational and legal form, if this person, in accordance with the legislation of the Republic of Kazakhstan, must have a seal;
for individual entrepreneurs - if available, containing the surname, first name, patronymic (if it is indicated in the identity document) and (or) the name.
According to the corrected invoice issued in electronic form, the recipient of goods, works, services has the right, within ten calendar days from the date of receipt of such corrected invoice, to indicate disagreement with the statement of such invoice in accordance with the procedure for document circulation of invoices issued in electronic form.
The provisions of this Article shall not apply in the cases provided for in Article 420 of this Code.
"Indirect Tax Administration Department"