About issuing invoices in emergency mode

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee), regarding the operation of the IS ESF portal, reports the following.

In connection with the introduction of a state of emergency and technical failures in the operation of the Internet, in accordance with subparagraph 2) Paragraph 2 of Article 412 of the Tax Code of the Republic of Kazakhstan, the Committee signed a protocol on the recognition of a technical error for the period from January 5 to January 19, 2022.

If necessary, taxpayers have the right to issue an invoice on paper, with subsequent entry into the ESF IP within 15 calendar days after January 19, 2022.

At the same time, penalties will not be applied.