According to SF issued on paper

In connection with the introduction of a state of emergency and technical failures in the operation of the Internet, in accordance with subparagraph 2) of 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 (Minutes dated January 6 2022). Thus, the taxpayer has the right to issue invoices on paper, the issuance period of which falls on the period from January 5 to January 19, 2022. At the same time, at present, the ESF information system does not have the possibility of introducing additional invoices issued on paper in connection with 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 that taxpayers 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 “paper SF input” option, for which the issuance period in accordance with paragraph 3 of Article 420 of the Tax Code falls on the period from 5 to 19 January 2022. At the same time, the proceedings on the case of an administrative offense cannot be started, and the initiated is subject to termination (Article 741 of the Code of Administrative Offenses of the Republic of Kazakhstan).