Article 420. Additional invoice statement
An additional invoice is issued by the supplier in the following cases::
1) adjustments to the turnover amount in accordance with Article 383 of this Code;
2) non-compliance with the requirements of Article 197 of this Code.
The additional invoice must:
1) comply with the requirements established by this chapter for issuing invoices;
2) contain the following information:
note that the invoice is optional;
serial number and date of issue of the additional invoice;
the serial number and date of the invoice statement to which the additional invoice is issued;
the amount of adjustment of the turnover size in case of its change;
the amount of the value added tax adjustment in case of its change;
the date of the turnover by the amount of the adjustment of the turnover amount - when the statement is in electronic form;
the mark "non-compliance with Article 197 of the Tax Code" in the case established by subparagraph 2) paragraph 1 of this article.
An additional invoice is issued no earlier than the date of the turnover for the amount of the adjustment and no later than fifteen calendar days after such date.
For an additional 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 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 an additional 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 an additional invoice, to indicate disagreement with the statement of such an invoice in accordance with the procedure for document circulation of invoices issued in electronic form.
"Indirect Tax Administration Department"