On January 1, 2023, the amendments made to the Tax Code came into force in terms of restricting the issuance of electronic invoices (article 120-1).

    The tax authorities restrict the statement of the EI in case of non-fulfillment or recognition as unfulfilled of the notification on the elimination of violations with a high degree of risk identified by the tax authorities based on the results of desk control.

    Notifications on the elimination of violations with a high degree of risk are sent in order to establish the actual commission of turnover for the sale of goods, the provision of works and services.

     In case of agreement with the notification, the taxpayer has the right to withdraw the EI within 30 working days, and in case of disagreement, provide an explanation with copies of documents confirming the fact of the operations (transactions) specified in the violations.

     Cancellation of the restriction on the statement of the EI is made within one working day from the date of execution of the notification.

     In order to prevent restrictions that hinder the implementation of entrepreneurial activity during the period of restriction of the statement of the EI, the amendments allow you to issue an invoice on paper with the introduction of the EI into the IS EI after the restriction is lifted.

     The list of taxpayers who failed to comply with the notification with a high degree of risk is posted on the official website of the SRC kgd.gov.kz in the IS EI tab.