Electronic invoices: a practical FAQ on adjustment documents
The electronic invoice (EI) has long been an everyday tool for accountants in Kazakhstan, and it is processed through the State Revenue Committee portal. Questions most often arise not when issuing the original document, but when changes need to be made to an EI that has already been issued. In this article, we have compiled answers to common questions about adjustment documents and how they relate to accounting in 1C.
What is the difference between an additional EI and a corrected EI?
This is the first and most frequently asked question. Despite the similarity of the terms, the documents serve different purposes. A corrected EI is issued when the original invoice contains an error: the counterparty, details, product name, rate, or other information was initially entered incorrectly. Such a document completely replaces the erroneous one: it cancels the previous version and becomes the current version.
An additional EI is used in a different situation—when the terms of a completed transaction change. For example, the price or supply volume has changed, part of the goods has been returned, or a discount has been granted. In this case, the original document was issued correctly, but the actual business transaction changed after it was issued. An additional EI does not replace the original document; it adjusts it by the amount of the change.
A simple rule: if an error was made during data entry, issue a corrected EI; if the actual terms of the transaction changed, issue an additional EI.
Can an additional EI be issued for a corrected EI?
Yes. If the terms of the transaction change after the invoice has been corrected, the adjustment is made to the current (corrected) version of the document. It is important to build the sequence consistently: each subsequent adjustment document must refer to the current version, not to a cancelled one.
What should be done if the invoice was issued on paper?
The transition to electronic format does not invalidate previously issued paper documents, but the procedure for handling them differs. If a paper invoice needs to be adjusted, it is important to consider the taxpayer's status and whether the taxpayer is required to issue documents electronically at the time of the adjustment. In disputed cases, it is advisable to consult the frequently asked questions section on the SRC portal, which provides practical guidance on combining paper and electronic forms.
How are adjustment documents recorded in 1C?
Standard 1C configurations for Kazakhstan support the preparation and uploading of EIs, including additional and corrected EIs. The general logic is as follows:
A corrected EI is created on the basis of the original document and inherits its data, after which the accountant enters the correct values. The software records the link between the documents so that the current version is reflected in accounting and reporting.
An additional EI is generated as an adjustment and contains the difference between the previous and new terms of the transaction. This is reflected in accounting through the relevant entries—for example, when the price changes or goods are returned.
Before uploading the document to the portal, it is advisable to verify that the details and counterparty statuses have been completed correctly: discrepancies between the data and the portal are among the most common reasons for document rejection.
What to pay attention to when working with EIs
Keep track of deadlines. Specific deadlines are established for issuing invoices, and adjustment documents must also be prepared in a timely manner. Check the current requirements on the portal, as the regulations are updated periodically.
Maintain the document chain. The original, corrected, and additional documents are linked to one another. Breaking this link complicates reconciliation and may lead to discrepancies during desk audits.
Reconcile the data with the counterparty. Because the EI is visible to both parties to the transaction, adjustments should preferably be agreed in advance to avoid rejection of the document by the receiving party.
Use official guidance. The FAQ section on the SRC portal contains practical answers regarding disputed situations—it is a convenient reference point when the standard scenario does not apply.
Author's conclusion
Successful work with electronic invoices comes down to understanding the root cause of the changes. An error made during preparation requires the issuance of a corrected EI (complete replacement of the document with cancellation of the old one). A change in the actual terms of an already completed transaction (return, discount, price change) is recorded using an additional EI (adjustment of amounts without cancelling the original document). Strict compliance with this rule, as well as synchronization of accounting documents in 1C with the EI IS portal, ensures accurate tax accounting and protects against discrepancies during SRC desk audits.
Sources (legal, regulatory, and technical framework)
- Tax Code of the Republic of Kazakhstan:
Article 419 of the Tax Code of the Republic of Kazakhstan (“Corrected Invoice”).
Article 420 of the Tax Code of the Republic of Kazakhstan (“Additional Invoice”).
- Rules for issuing EIs: Order No. 370 of the First Deputy Prime Minister of the Republic of Kazakhstan—Minister of Finance of the Republic of Kazakhstan dated 22 April 2019 (as currently amended and supplemented).
- EI IS (esf.gov.kz): System technical documentation and official regulations of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
- Information Technology Support (1C:ITS Kazakhstan): Guidelines for recording adjustment EIs in standard configurations (1C:ERP, 1C:Comprehensive Automation, 1C:Accounting for Kazakhstan).
FAQ: Frequently Asked Questions (based on the current logic of the EI IS and 1C)
1. What will happen to additional EIs if I issue a corrected EI for the original document? This is a critically important technical detail. If additional EIs have already been issued for the original EI, then when a corrected EI is issued, the original document is cancelled together with all additional invoices linked to it. All adjustments (returns, price changes) will have to be prepared and issued again for the new corrected document.
2. How is the link between the original EI and the adjustment EI technically maintained in 1C? In standard 1C configurations, the document is generated on the basis of the source document (for example, the “Return of Inventory from Customer” document for an additional EI). When the electronic document itself is generated, the system automatically retrieves the registration number of the original EI from the EI IS database. Without this number, the portal will reject the document because it will be unable to establish the chain.
3. Are there time limits for issuing adjustment documents? Yes. A corrected or additional EI may be issued only within the limitation period for the tax liability—under the general rule in Kazakhstan, this is 3 years (in some cases, 5 years for subsurface users and large business entities).
4. Is confirmation from the counterparty required for adjustments?
Corrected EI: The recipient has the right to reject it within 10 calendar days. If the recipient does not do so, the document is deemed confirmed.
Additional EI: This also requires the recipient's attention, especially if the adjustment results in a decrease (for example, in the case of a return). The recipient must confirm it in order to adjust its input VAT credit.
5. What should be done if the original document was issued on paper but we are now required to issue EIs? If a taxpayer becomes obligated to use the EI IS, then, when the terms of a transaction under an old paper invoice change, the taxpayer must issue an additional EI electronically. The system must specify the issue date of the paper document and a special indicator (checkbox) must be selected to show that the original invoice was issued on paper