The value added tax, which is offset for purchased goods, works, and services, is taken into account in the tax period on which the date of receipt of the goods, works, and services falls.

In the case of a corrected invoice, the amount of value-added tax is taken into account in the tax period in which such tax was taken into account on the cancelled invoice, except in cases where the dates of turnover indicated in the cancelled invoice and the corrected invoice differ and fall on different tax periods.

If the date of the statement on paper is indicated in the invoice issued in electronic form, then such date is recognized as the date of the statement of the invoice for the purposes of this paragraph.

The provisions of this paragraph shall not apply in the cases established by paragraphs 2-5 of Article 481.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1215801?lang=kk