According to Article 501 of the Tax Code of the Republic of Kazakhstan, the revocation of an electronic invoice (ESF) is carried out by the taxpayer who issued it in order to invalidate the document.
In this case, the order of review confirmation depends on the recipient's status.:
If the recipient is a VAT payer, he is obliged to confirm the withdrawal of the ESF or reject it if he does not agree. The review is considered valid only after confirmation by the recipient.
If the recipient is not a VAT payer, they have the right to reject the review within 10 calendar days from the date of the review. If the review is not rejected within the specified period, it is considered confirmed.
In this case, the recipient has the right to contact the supplier with a request to restore the previously issued invoice.
Before confirming or rejecting an ESF review, carefully check the information and grounds for the review.
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