Electronic invoices!
Electronic invoice (hereinafter referred to as ESF) is a document issued by means of the ESF IC that meets the requirements of tax legislation and the Rules for issuing an invoice in electronic form in the electronic invoice information system approved in accordance with paragraph 3 of Article 412 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code).
The ESF is signed with an electronic digital signature (hereinafter referred to as the EDS) confirming the authenticity of the electronic document, its ownership and the immutability of the content.
Issuing, sending, receiving, registering, processing, transmitting, receiving and storing invoices issued in electronic form is carried out by the electronic Invoice Information System (hereinafter referred to as the ESF IS).The terms of issuing the ESF are regulated in accordance with Article 413 of the Tax Code and are issued in the following terms:
when selling electric and (or) thermal energy, water, gas, utilities, communication services, services for transportation by rail, services for the transportation of passengers, baggage and cargo by air, services under the transport expedition agreement, services of the operator of wagons (containers), services for the transportation of goods through the main pipeline system, with the exception of main gas pipelines, system services provided by the system operator, services for the provision of credit (loan, micro-credit), subject to value added tax on banking operations, as well as when selling goods, works, and services under contracts concluded for a period of one year or more to the persons specified in paragraph 1 of Article 436 of the Tax Code - based on the results of the month in which the goods were delivered, services were rendered, no later than the 20th day of the month following the month in which such goods and services account for the date of the sale turnover;
in the case of export of goods placed under the customs procedure of export, the invoice is issued no later than twenty calendar days after the date of the sale turnover;
when transferring property to financial leasing in part of the accrued amount of remuneration – according to the results of the calendar quarter no later than the 20th day of the month following the quarter, according to the results of which the invoice is issued;
when selling goods on the basis of documents of title confirming the provision of identified goods at the disposal of the buyer-no later than the 20th day of the month following the month in which such goods account for the date of the sale turnover;
in all other cases – not earlier than the date of the sale turnover and not later than fifteen calendar days after such date.
In order to comply with the requirements of paragraph 14 of Article 412 of the Tax Code, an invoice is issued on or after the date of the turnover, but within the limitation period established by Article 48 of the Tax Code .
The corrected invoice is issued if it is necessary to make changes and additions to the previously issued invoice.
In accordance with paragraph 3 of Article 420 of the Tax Code, an additional invoice is issued not earlier than the date of the turnover and not later than fifteen calendar days after the specified date of the turnover.
In case of non-compliance with the requirements of Article 197 of the Tax Code, an additional invoice is issued by the lessor no later than fifteen calendar days from the date of occurrence of such an event.
The terms of issuing invoices for the export and import of goods, performance of works, and provision of services in the Eurasian Economic Union are issued in accordance with Article 453 of the Tax Code.
In case of export of goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union, the invoice is issued:
on paper - not earlier than the date of the turnover and not later than seven calendar days after the date of the turnover on sale;
in electronic form – not earlier than the date of the turnover and not later than twenty calendar days after the date of the sale turnover.
In the case of processing of raw materials imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union with the subsequent export of processed products to the territory of another state, the invoice is issued on the date of signing the document confirming the performance of processing of raw materials
When an importer sells goods imported from the territory of the member States of the Eurasian Economic Union to the territory of the Republic of Kazakhstan, an electronic invoice is issued no later than the 20th day of the month following the tax period.
At the same time, according to Article 180-1 of the Code of the Republic of Kazakhstan dated July 5, 2014 No. 235-V of the ZRK "On Administrative Offenses" (hereinafter–the Administrative Code), for violating the procedure for issuing invoices, as well as violating the system of accounting for the movement of goods included in the list, entails:
Failure by the taxpayer to issue an invoice in electronic form-entails a warning,
The action provided for in part one of this article, committed repeatedly within a year after the imposition of an administrative penalty, - entails a fine for small business entities in the amount of forty, for medium-sized businesses - in the amount of one hundred, for large businesses – in the amount of one hundred and fifty monthly calculation indices,
The taxpayer's statement of an invoice in electronic form with a violation of the deadline-entails a warning,
The action provided for in part three of this Article, committed repeatedly within a year after the imposition of an administrative penalty, - entails a fine for small business entities in the amount of twenty, for medium-sized businesses - in the amount of fifty, for large businesses-in the amount of one hundred monthly calculation indices.
Note: under the goods included in the list, it is necessary to understand the goods, the code of the unified Commodity nomenclature of foreign economic activity of the Eurasian Economic Union and the name of which are included in the list of goods in accordance with the protocol on certain issues of import and circulation of goods in the customs territory of the Eurasian Economic Union, ratified by the Law of the Republic of Kazakhstan dated December 9, 2015.