The control of the issuance of electronic invoices is carried out by the tax authorities to prevent the issuance of electronic invoices associated with a high level of risk. The control of the issuance of electronic invoices is conducted in the following forms:
Automated control of the issuance of electronic invoices (automated control);
Comparative control of the issuance of electronic invoices (comparative control).
Note: Tax risk means the likelihood of non-compliance with the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, compliance with which is monitored by the tax authorities.
