Article 500. Extract of an additional invoice of the Tax Code of the Republic of Kazakhstan

    1. An additional invoice is issued by the supplier in the following cases::

    1) adjustments in the amount of turnover in accordance with Article 464 of this Code;

    2) non-compliance with the requirements of Article 213 of this Code.

    2. The additional invoice must:

    1) comply with the requirements established by this chapter for issuing invoices;

    2) contain the following information:

    note that the invoice is optional;

    serial number and date of the additional invoice statement;

    the serial number and date of the invoice statement to which the additional invoice is issued;

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

    the amount of the value added tax adjustment in case of its change;

    the date of the turnover by the amount of the adjustment of the turnover amount – when checking out in electronic form;

    the mark "non-compliance with Article 213 of the Tax Code of the Republic of Kazakhstan" in the case established by subparagraph 2) paragraph 1 of this article.

    3. For an additional invoice issued on paper, it is mandatory to have one of the confirmations of receipt of such an invoice by the recipient of goods, works, and services.:

    1) certification by the recipient of goods, works, and services of such an invoice with signatures and a seal in accordance with paragraph 6 of Article 492 of this Code;

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

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

    for legal entities – containing the name and indication of the organizational and legal form, if this person must have a seal in accordance with the legislation of the Republic of Kazakhstan.;

    for individual entrepreneurs – if any, containing the surname, first name and patronymic and (or) the name.

    4. According to an additional invoice issued in electronic form, the recipient of goods, works, and services:

    1) is obliged to confirm the statement of such an invoice or reject it in case of disagreement, if the recipient of such an additional invoice is a value-added tax payer. In this case, an invoice is considered issued if there is confirmation from the recipient of such an invoice.;

    2) has the right to reject an extract of such an invoice within ten calendar days from the date of receipt of the additional invoice, if the recipient of the additional invoice is not a value-added tax payer. If such a deviation is not made within the period specified in this subparagraph, the invoice is considered to be a confirmed recipient of the goods, works, and services. In this case, the recipient has the right to contact the supplier of goods, works, and services with a request to revoke such an additional invoice.  

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

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

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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 500. The object of taxation of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     1. The object of taxation is a land plot (in case of shared ownership of a land plot, a land share).

     2. They are not subject to taxation:

     1) land plots of common use in settlements.

     Public lands in localities include lands occupied and intended to be occupied by squares, streets, driveways, roads, embankments, parks, squares, boulevards, reservoirs, beaches, cemeteries and other facilities in order to meet the needs of the population (water pipes, heating pipes, power transmission lines, sewage treatment plants, ash and slag pipelines, heating mains and others public utility engineering systems);

     2) land plots occupied by a network of public state highways.

     The lands occupied by the network of public state highways in the right-of-way include lands occupied by an earthen bed, transport interchanges, overpasses, artificial structures, highway reserves and other road maintenance facilities, office and residential premises of the road service, snow protection and decorative plantings.;

     3) land plots occupied for facilities that are under conservation by decision of the Government of the Republic of Kazakhstan;

     4) land plots acquired for the maintenance of rental houses;

     5) land plots occupied by buildings and structures specified in subparagraph 6) of paragraph 3 of Article 519 of this Code.

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