Article 493. Terms of issuing invoices of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 493. Terms of issuing invoices of the Tax Code of the Republic of Kazakhstan

 1. Unless otherwise specified in this article, the invoice shall be issued not earlier than the date of the turnover on sale and not later than fifteen calendar days after such date.

 2. An invoice is issued based on the results of the month no later than the 20th day of the month following the month in which the turnover date falls for such goods and services, if:

 1) sales of electric and (or) thermal energy, water, gas;

 2) provision of public services;

 3) provision of communication services;

 4) provision of transportation services by rail, passenger, baggage and cargo transportation services by air;

 5) provision of services under a freight forwarding agreement, under an agreement the terms of which correspond to the terms of the commission agreement, services of the operator of wagons (containers);

 6) provision of services for the transportation of goods through the system of main pipelines, system services provided by the system operator;

 7) provision of credit services (loans, micro-loans);

 8) performing banking transactions subject to value added tax;

 9) sale of goods, works, and services under contracts concluded for a period of one year or more to persons specified in paragraph 1 of Article 131 of this Code;

 10) recognition of the date of the turnover in accordance with paragraph 2 of Article 460 of this Code;

 11) provision by the National Highway Management Operator of services for which toll roads are charged;

 12) provision of services by a State Corporation;

 13) providing services for the collection, exchange, processing and distribution of information generated during payments and (or) money transfers, including transactions with payment cards and electronic money.

 3. In case of export of goods placed under the customs procedure of export, an invoice is issued no later than twenty calendar days after the date of the turnover for sale.

 4. When transferring property to financial leasing in terms of the accrued amount of remuneration, an invoice is issued based on the results of the calendar quarter no later than the 20th day of the month following the quarter following which the invoice is issued.

 5. In the case of the sale of periodicals or other mass media products, including those posted on an Internet resource in publicly accessible telecommunication networks, an invoice is issued no later than fifteen calendar days after the date of the turnover on sale.

 The taxpayer has the right to issue an invoice earlier than the date of the turnover for the entire sales turnover, the date of which falls on the calendar year.

 6. The corrected invoice is issued upon the occurrence of the case provided for in paragraph 1 of Article 499 of this Code.

 7. Unless otherwise specified in this paragraph, an additional invoice shall be 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.

 An additional invoice is issued by the legal successor of the reorganized legal entity in the direction of increase no later than one hundred and eighty calendar days after the date of the turnover.

 In case of non-compliance with the requirements of Article 213 of this Code, an additional invoice shall be issued by the lessor no later than fifteen calendar days from the date of occurrence of such a case.

 8. When a recipient of goods, works, or services requests an invoice statement in accordance with paragraphs 4 and 5 of Article 208 and paragraphs 4 and 5 of Article 491 of this Code, the invoice statement is made no later than thirty calendar days after the date of the turnover.

 9. In case of purchase of works or services from a non-resident that are the turnover of the buyer of such works or services, an invoice in electronic form is issued by the buyer after payment of value-added tax to the budget for the non-resident on such turnover, but no later than five calendar days from the date of such payment, including by carrying out offsets in the manner determined by Articles 122 and 123 of this Code.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 493.The procedure for calculating the Tax Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

 1. The taxpayer calculates the amount of tax for the tax period independently by applying tax rates to the object of taxation in accordance with Article 492 of this Code.

2. Taxpayers applying a special tax regime for producers of agricultural products shall calculate the tax on vehicles, with the exception of vehicles specified in subparagraph 1) of paragraph 3 of Article 490 of this Code, taking into account the provisions of Chapter 78 of this Code.

3. If the vehicle is located on the right of ownership, the right of economic management or the right of operational management for less than a tax period, the amount of tax is calculated for the period of the actual location of the vehicle on such a right by dividing the annual tax amount by twelve and multiplying by the number of months of the actual location of the vehicle on such a right.

4. When transferring ownership, economic management or operational management rights to taxable objects during the tax period, the amount of tax is calculated in the following order:

1) for the transmitting side:

for vehicles available at the beginning of the tax period, the amount of tax is calculated for the period from the beginning of the tax period to the 1st day of the month in which ownership, the right of economic management or the right of operational management of the vehicle is transferred.;

for vehicles acquired by the transferring party during the tax period, the amount of tax is calculated for the period from the 1st day of the month in which ownership, economic management or operational management rights to the vehicle were acquired until the 1st day of the month in which such right was transferred.;

2) for the acquiring party, the amount of tax is calculated for the period from the 1st day of the month in which the ownership right, the right of economic management or the right of operational management of the vehicle was acquired, until the end of the tax period or until the 1st day of the month in which the acquiring party subsequently transferred such right.

5. When individuals purchase a vehicle that was not registered in the Republic of Kazakhstan at the time of purchase, they calculate the amount of tax for the period from the 1st day of the month in which ownership of the vehicle arose until the end of the tax period or until the 1st day of the month in which ownership was terminated.

6. The basis for tax exemption for the period of the search for a vehicle that is reported stolen and/or stolen from its owners is information confirming the fact (date) of registration of the application in the Unified Register of Pre-Trial Investigations of the theft (abduction) of the vehicle, submitted to the tax authorities by the internal affairs bodies.

In this case, the calculation (accrual) of such a tax is terminated from the date of registration of the application in the Unified Register of Pre-trial Investigations of the theft (theft) of a vehicle.

The calculation (accrual) of the tax is resumed from the date of termination of the criminal case on the theft (theft) of a vehicle and its return on the basis of information provided to the tax authorities by the internal affairs bodies.

7. Legal entities shall calculate current payments for vehicles that are owned, managed, or operated at the beginning of the tax period, as well as for vehicles for which such rights arose and/or were terminated during the period from the beginning of the tax period to July 1 of the tax period.:

1) if the right of ownership, the right of economic management or the right of operational management of vehicles arose in the period from the beginning of the tax period to July 1 of the tax period and was not terminated before July 1 of the tax period – in the amount of the amount of tax calculated for the period from the 1st of the month in which such right arose, until end of the tax period;

2) in the event that, during the period from the beginning of the tax period to July 1 of the tax period, the right of ownership, the right of economic management or the right of operational management of vehicles:

terminated – in the amount of the amount of tax calculated for the period from the beginning of the tax period to the 1st day of the month in which such right was terminated;

originated and terminated – in the amount of the amount of tax calculated for the period from the 1st day of the month in which the ownership right, the right of economic management or the right of operational management of vehicles arose, until the 1st day of the month in which such right was terminated;

3) in all other cases – in the amount of the annual tax amount. At the same time, in case of termination of ownership rights, economic management rights or operational management rights to vehicles in the period from July 1 of the tax period to the end of the tax period, the tax return shall indicate the amount of tax calculated for the period from the beginning of the tax period to the 1st day of the month in which such right was terminated.

8. Legal entities do not calculate current payments and do not provide a calculation of current payments for vehicles for which the ownership right, the right of economic management or the right of operational management arose in the period from July 1 of the tax period to the end of the tax period. In this case, the tax return shall indicate the amount of tax calculated in accordance with the procedure specified in subparagraph 2) paragraph 4 of this article.

9. In order to determine the balance of calculations for the tax on vehicles of individuals for the reporting tax period, the tax authorities calculate the tax no later than May 1 of the year following the reporting tax period, based on information provided in an automated mode by authorized bodies responsible for accounting and registration of vehicles.

The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.

This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.

President

Republic of Kazakhstan

On judicial practice in cases of establishing facts of legal significance Normative Resolution of the Supreme Court of the Republic of Kazakhstan dated June 28, 2002 No. 13.

On judicial practice in cases of establishing facts of legal significanceNormative Resolution of the Supreme Court of the Republic of Kazakhstan dated June 28, 2002 No. 13....