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

Article 413. Deadlines for issuing invoices

1. An invoice is issued:

1) when selling electric and (or) heat power, water, gas, utilities, communications services, rail carriage services, passenger carriage services, carriage of baggage and cargo by air, services under a freight forwarding agreement, services of a rail car (container) operator, services for goods transportation through the trunk pipeline system, with the exception of gas pipelines, system services provided by a system operator, services for granting a credit (loan, microcredit), banking operations subject to VAT, and also when selling goods, works, services under contracts concluded for one year and more to the persons specified in Paragraph 1 of Article 436 of this Code – based on the results of the month, in which goods are delivered, services are rendered, not later than the 20 day of a month following the month of the turnover from sale of such goods and services;

2) in case of exportation of goods under the customs export procedure, an invoice is issued within twenty calendar days of the effective date of the turnover from sale;

3) when transferring property into financial lease with regard to the accrued amount of remuneration – based on the results of a calendar quarter on or before the 20^th day of a month following the quarter, at the end of which the invoice is to be issued;

3-1) when selling goods on the basis of documents of title confirming provision of the identified goods to the buyer, no later than the 20 day of the month following the month of the effective date of turnover from the sale.

4) in other cases – on or after the effective date of turnover from sale and within fifteen calendar days of such a date.

2. To fulfill the requirements of paragraph 14 of Article 412 of this Code, an invoice shall be issued on the day or within one hundred ninety-five calendar days after the effective date of the turnover.

3. An amended invoice is issued in case of a need to make changes in and additions to an earlier issued invoice.

4. Deadlines for the issuance of an additional invoice are established by Article 420 of this Code.

In case of a failure to meet the requirements of Article 197 of this Code, a lessor shall issue an additional invoice within fifteen calendar days of the date of occurrence of such a case.

Footnote. Article 413 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (enforcement see Article 2); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).