Timely issuance of electronic invoices is not just a formality, but an important process for the security of any business. The Tax Code sets clear deadlines for their issuance and the consequences for their violations.
Do not leave a statement of documents for the last day! Blocking access to the ESF IP system can paralyze the work of the entire company.
Terms of discharge of the ESF
- Total term: The ESF is issued no earlier than the date of the turnover and no later than 15 calendar days after that date.
- The deadline for the month (until the 20th of the following month): It is used in the sale of electricity, water, gas, as well as for utilities, communication and forwarding services, and banking operations.
- Export of goods: no later than 20 calendar days after the date of turnover.
- At the request of the buyer: if the ECF statement was not mandatory initially, but the client requested the document, you have 30 calendar days after the turnover date.
The main risks and consequences of late discharge of the ESF
The tax authorities carry out automatic comparative control, comparing the data of your ESF with tax reports (declarations) and the data of your suppliers.
Any discrepancies can have serious consequences.:
1. Suspension of ECF discharge (blocking)
The tax authority has the right to block your access to the ESF IP system for just one business day if you:
- did not fulfill the notice on the elimination of discrepancies on time;
- they did not confirm their actual location during the check.
2. Getting into the "black list" (the Register of risky taxpayers)
Information about companies that have had their ESF statement suspended is publicly available on the official Internet resource. This is a blow to your business reputation: honest contractors will immediately refuse to work with you, as they will not be able to take VAT off your documents.
3. Your customers have VAT issues.
If the invoice is issued with violations (for example, the IIN/BIN is incorrectly specified or the document is not electronically digitally signed), your buyer automatically loses the right to credit VAT.
Recommendations
1. Check the taxpayer's office regularly: if you receive a notification of discrepancies in desk control, you have 30 working days to send an explanation or correct errors. Ignoring this deadline guarantees that the ESF IP will be blocked.
2. Keep an eye on the validity period and correctness of the EDS: an electronic invoice is recognized as legally valid only if there is an up-to-date and correct EDS.
3. Remember: a paper receipt is not a substitute for a cash register: in most cases, issuing a cash register receipt does not release you from the obligation to issue a full–fledged cash register at the request of the buyer within 15 days.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1250279?lang=ru