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

Article 420. Issuance of an additional invoice

1. An additional invoice is issued by a supplier in case of:

1) adjusting the amount of turnover in accordance with Article 383 of this Code;

2) non-compliance with the requirements of Article 197 of this Code.

2. An additional invoice must:

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

2) contain the following information:

a note stating that the invoice is an additional one;

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

the serial number and the date of issue of an invoice, in addition to which an additional invoice is issued;

the amount of the turnover adjustment in case of its change;

the amount of VAT adjustment in case of its change;

the effective date of turnover from the amount of turnover adjustment – when issued in electronic form;

a note of “non-compliance with Article 197 of the Tax Code” in the case established by subparagraph 2) of paragraph 1 of this article.

3. 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.

4. 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 of this Code by the recipient of the goods, works, services in accordance with paragraph 12 of Article 412;

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.

5. 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.

Footnote. Article 420 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).

Chapter 48. THE ORDER FOR THE CALCULATION AND PAYMENT OF TAXES