On taxes and other obligatory payments to the budget (Tax Code)

Article 419. Making amendments and additions to an invoice

1. An amended invoice is issued if it is necessary to make changes in and (or) additions to an earlier issued invoice, to correct errors not requiring the replacement of a supplier and (or) a recipient of goods, works, services.

When issuing a corrected invoice, the previously issued invoice shall be canceled, and additional invoices, if any shall also be canceled.

To restore the cancelled additional invoices, additional invoices shall be issued to the corrected invoice.

2. An amended invoice must:

1) meet the requirements for the issuance of invoices set forth in this chapter;

2) contain the following information:

a note stating that the invoice is amended;

the serial number and the date of issue of the amended invoice;

the serial number and the date of issue of the canceled invoice.

3. With regard to an amended paper-based invoice, it is mandatory to have any of the below mentioned confirmations of the receipt of such an invoice by a recipient of goods, works, services:

1) certification of such an invoice with signatures and seals by the recipient of the goods, works, services in accordance with paragraph 12 of Article 412 of this Code;

2) the sending of such an invoice by the supplier of goods, works, services to the recipient of the goods, works, services by registered mail and notification of its receipt;

3) a letter from the recipient of goods, works, services confirming the receipt of such an invoice with the signature and seal:

containing the name and indication of its business legal structure, in case such a person shall have a seal in accordance with the legislation of the Republic of Kazakhstan – with regard to legal entities;

if any, containing the last name, first name, patronymic (if it is indicated in an identity document) and (or) the name – with regard to individual entrepreneurs.

4. With regard to an amended electronic invoice, a recipient of goods, works, services is entitled, within ten calendar days of the receipt of such an amended invoice, to express his/her/its disagreement with the issuance of such an invoice according to the procedure for electronic invoice workflow.

The provisions of this article shall not be applied in the cases provided for in Article 420 of this Code.

Footnote. Article 419 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (see Article 2 for the procedure of entry into force).