Dear taxpayers!
In what cases is it possible not to issue an invoice at all?
In addition to the possibility of issuing a document on paper, there are a number of legally established cases when an invoice can not be issued for an operation.
An invoice statement is not required in the cases specified in paragraph 13 of Article 412 of the Tax Code of the Republic of Kazakhstan:
sales of goods, works, services, payments for which are carried out:
in cash with the presentation of a receipt to the buyer of the KKM or through payment terminals for services; with the use of equipment designed for making payments using payment cards.
This exemption does not apply to goods from the "List of Exemptions", aircraft goods and imported goods!
sales of goods, works, services to individuals, settlements for which are carried out with electronic money or using electronic payment means;
making payments through second-tier banks, mail operator for utilities provided to an individual, communication services;
registration of passenger transportation by rail or air transport with a paper travel ticket, an electronic ticket or an electronic travel document;
gratuitous transfer of goods to an individual who is not an individual entrepreneur or a person engaged in private practice;
provision of services provided for in Article 397 of the Tax Code of the Republic of Kazakhstan (financial transactions).
providing services for the activities of a casino, slot machine hall, betting shop and bookmaker.
Thus, if you are engaged in the sale of goods or the provision of services specified in one of the items, you have the right not to issue invoices either on paper or in electronic form.
However! In accordance with paragraph 14 of Article 412 of the Tax Code of the Republic of Kazakhstan, in 1 and 2 of this case, the buyer may apply to the seller with a request to issue such a document. He can apply within the limitation period - 5 years.
The seller cannot refuse the buyer and is obliged to issue an ESF for such an operation.
"Indirect Tax Administration Department"