Corrected E-Invoice: When VAT Can Be Credited

The supplier cancelled the electronic invoice and issued a corrected E-invoice in its place. The buyer immediately faces the question: in which period should the VAT now be credited, and why does the accounting system or the E-Invoicing IS not allow the document processing to be completed? Below, we explain how a corrected E-invoice differs from an additional one, what rule the Tax Code of the RK 2026 establishes for the crediting period, and what an accountant should do in practice.

What Is a Corrected E-Invoice and How Does It Differ from an Additional One?

A corrected E-invoice is issued when amendments or additions must be made to a previously issued invoice or when errors must be corrected that do not entail replacing the supplier or recipient of goods, work, or services. When a corrected invoice is issued, the original invoice is cancelled. If additional invoices were issued for it, they are also cancelled. To reinstate them, additional invoices must be issued for the corrected document (Art. 499 of the Tax Code of the RK).

Consequently, a corrected E-invoice replaces the original invoice. An additional E-invoice serves a different purpose: it adjusts the figures of the primary invoice. This distinction is significant for the buyer: after the correction, the buyer must work with the new document and reconcile its data with the amount of VAT previously credited under the cancelled E-invoice.

A corrected invoice must contain a note stating that it is corrected, its own number and issue date, as well as the number and date of the invoice being cancelled. These details make it possible to link the new document to the original one (Art. 499 of the Tax Code of the RK).

Which Date Is Important for Crediting?

To determine the crediting period for a corrected E-invoice, the dates of turnover specified in the corrected and cancelled invoices must be compared. As a general rule, the VAT amount under the corrected invoice is credited in the tax period in which the tax was credited under the cancelled invoice (Art. 481 of the Tax Code of the RK).

An exception applies if two conditions are met simultaneously: the dates of turnover in the cancelled and corrected invoices differ, and those dates fall within different tax periods. Therefore, the new issue date of the corrected E-invoice alone is insufficient to transfer the credit to the period in which it was received (Art. 481 of the Tax Code of the RK).

When working with the documents, the accountant must distinguish between:

• the issue date of the corrected E-invoice — a detail of the new invoice;
• the issue date of the cancelled E-invoice — a detail that must be specified in the corrected document;
• the date of turnover — an indicator that must be compared in both invoices when determining the crediting period.

If an electronic invoice specifies the issue date of the hard-copy invoice, that date is recognised as the invoice issue date for the purpose of determining the crediting period. At the same time, Article 481 of the Tax Code of the RK separately provides special rules for certain transactions, including imports and the acquisition of work or services from a non-resident.

How This Relates to the Tax Code of the RK 2026

From 2026, the procedure for determining the crediting period under a corrected E-invoice is expressly established by Article 481 of the Tax Code of the RK. If VAT has already been credited under an invoice that was subsequently cancelled, the amount under the corrected E-invoice is credited in the same tax period. The exception applies when the dates of turnover in the two documents differ and relate to different tax periods (Art. 481 of the Tax Code of the RK).

The practical procedure for reviewing the documents is as follows:

1. Identify the period in which VAT was credited under the cancelled invoice.
2. Compare the dates of turnover in the cancelled and corrected E-invoices.
3. If the dates are the same, or if they differ but relate to the same tax period, credit the VAT under the corrected E-invoice in the period in which it was credited under the cancelled document.
4. If the dates differ and fall within different tax periods, apply the exception established by Article 481 of the Tax Code of the RK and recognise the VAT taking into account the period of the date of turnover in the corrected document.
5. Reconcile the VAT amount in the corrected E-invoice with the amount previously recognised under the cancelled document and make the necessary amendments to the tax records.

Thus, the new issue date of the corrected E-invoice alone does not constitute grounds for crediting the entire VAT amount in the current period. The decision is made in accordance with the rule of Article 481 of the Tax Code of the RK, with the dates of turnover being subject to mandatory comparison.

What to Do in 1C and the E-Invoicing IS If the Credit “Does Not Go Through”

A typical situation in practice is when, during document processing, the accounting system reports that the acquisition turnover amount has not been written off under the E-invoice. Such a message indicates that the document data do not match the E-invoice data or its itemisation. This may be caused by discrepancies in amounts, quantities, or rounding results for individual lines.

Procedure:

1. Open the document used to recognise VAT as a credit and check the reference to the original E-invoice.
2. Make sure that the corrected E-invoice is selected rather than the cancelled document. Compare the number and date of the corrected E-invoice, as well as the details of the cancelled invoice.
3. Reconcile the document lines with the corrected E-invoice: the value excluding VAT, VAT amount, rate, and quantity. Compare the totals and each line, taking rounding into account.
4. Check the status of the corrected E-invoice in the E-Invoicing IS. A recipient that is a VAT payer must confirm the corrected electronic invoice or reject it in the event of disagreement. Such an invoice is deemed issued if it has been confirmed by the recipient (Art. 499 of the Tax Code of the RK).
5. Process the document again after resolving the discrepancies and obtaining the required status for the corrected E-invoice.

If the error persists, sequentially compare the supplier and recipient details, contract, currency, item descriptions, quantities, and line amounts. Pay particular attention to items that were added, deleted, or changed in the corrected E-invoice.

What the Buyer’s Accountant Should Pay Attention To

• Do not use the cancelled E-invoice as a valid document. After a corrected invoice is issued, the original document and the additional invoices issued for it are cancelled (Art. 499 of the Tax Code of the RK).
• Monitor the tax period. As a general rule, VAT under the corrected E-invoice is credited in the period in which it was credited under the cancelled document. For the exception to apply, both the dates of turnover and the tax periods to which those dates relate must differ (Art. 481 of the Tax Code of the RK).
• Compare not only the dates but also the amounts. A corrected E-invoice may change the figures recognised by the buyer under the original document.
• Check the confirmation of the corrected E-invoice. For a recipient that is a VAT payer, confirmation is a mandatory condition for the corrected electronic invoice to be deemed issued (Art. 499 of the Tax Code of the RK).
• Retain the reconciliation results. The link between the cancelled and corrected E-invoices, their statuses, and the adjustment calculation will help substantiate the recognition of VAT in the relevant tax period.

Frequently Asked Questions

Can VAT under a corrected E-invoice be credited in the quarter in which it is received? — The mere fact that the corrected E-invoice was received in the current quarter does not determine the crediting period. As a general rule, VAT is credited in the period in which it was credited under the cancelled invoice. The exception applies if the dates of turnover in the documents differ and relate to different tax periods (Art. 481 of the Tax Code of the RK).

What should be done if VAT under the original E-invoice has already been credited? — Compare the cancelled and corrected documents. Check the dates of turnover, tax periods, and VAT amounts. As a general rule, the amount under the corrected E-invoice is credited in the period in which the tax was credited under the cancelled E-invoice; if the dates of turnover and the corresponding tax periods differ, the exception under Article 481 of the Tax Code of the RK applies.

Why does 1C report that the acquisition turnover amount has not been written off? — The message is usually related to a mismatch between the accounting document data and the corrected E-invoice or its itemisation. Check the selected E-invoice, document statuses, amounts, VAT, quantities, and rounding for each line.

How does a corrected E-invoice differ from an additional one? — When a corrected E-invoice is issued, the original invoice is cancelled. Additional invoices issued for it are also cancelled and, if necessary, are reinstated by being issued for the corrected invoice (Art. 499 of the Tax Code of the RK).

Does the buyer need to confirm the corrected electronic E-invoice? — If the recipient is a VAT payer, it must confirm the corrected electronic invoice or reject it in the event of disagreement. The corrected E-invoice is deemed issued if it has been confirmed by the recipient (Art. 499 of the Tax Code of the RK).

What should be checked if the date of turnover has changed in the corrected E-invoice? — First determine whether the previous and new dates relate to different tax periods. If the dates differ but remain within the same tax period, the general rule applies. If both the dates and the tax periods differ, the exception provided for by Article 481 of the Tax Code of the RK applies.

Sources

• Tax Code of the Republic of Kazakhstan, Article 481 “Date of Crediting Value Added Tax”.
• Tax Code of the Republic of Kazakhstan, Article 499 “Issuance of a Corrected Invoice”.