About issuing additional invoices

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan 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 On January 6, 2022, the Committee recognized a technical error for the period from January 5 to January 19, 2022 (Protocol of January 6, 2022). Thus, the taxpayer has the right to issue invoices on paper, the term of which is for the period from January 5 to January 19, 2022.

At the same time, there is currently no possibility of introducing additional invoices issued on paper in the ESF information system due to the recognition of a technical error.

In accordance with paragraph 3 of Article 420 of the Tax Code, 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.

Taking into account the above, we recommend taxpayers to enter additional invoices issued on paper in the period from January 5 to January 19, 2022 in the ESF IS by creating an ESF without selecting the option "entering a paper SF", for which the discharge period in accordance with paragraph 3 of Article 420 of the Tax Code falls on the period from January 5 to January 19, 2022. At the same time, proceedings on an administrative offense cannot be initiated, and what has been initiated is subject to termination (Article 741 of the Administrative Code of the Republic of Kazakhstan).