If the e-invoice system has a technical failure: the invoice can be issued on paper (Telegram channel citing Resolution No. 489)
According to a Telegram channel, under Resolution No. 489 an invoice may be issued on paper when the electronic invoice system fails: the failure must be officially confirmed by the operator, and within 5 days of the fix the invoice must be entered electronically with the date shown on the paper copy.
The Telegram channel (t.me/buxgalteriya_uzasbo_bugalteriya) described the procedure for a technical failure in the electronic invoice (EHF) information system, citing Resolution No. 489. The points are retold below in our own words.
What to do in a failure, according to the channel?
The invoice may be issued on paper. Two conditions apply:
| No. | Condition |
|---|---|
| 1 | The technical failure must be officially confirmed by the service operator |
| 2 | After the failure is fixed, the invoice must be entered into the system electronically within 5 days; the date shown on the paper copy is used |
What is not known?
- We have not seen the text of Resolution No. 489: the conditions come from the channel's post, so they must be checked against the text of the resolution.
- The post does not say whose resolution it is (according to other posts, the Cabinet of Ministers' resolution of 14.08.2020).
- It does not say whether the 5 days are calendar or working days.
- It does not say in what form the operator confirms the failure (letter, act or a mark in the system).
- It does not say what details the paper invoice must contain.
- The date of the post is not given; on our site it was published on 13 November 2026.
Note
This is general information relying on the channel's post. Before switching to a paper invoice, check the current text of the resolution and the operator's confirmation.
Official source
For information only; check the official text at the source.