When implementing construction materials, it is necessary to use the Virtual Warehouse module

In accordance with the Rules of the pilot project on the registration of accompanying invoices for goods (hereinafter-SNT) (Order of the Ministry of Finance of the Republic of Kazakhstan dated November 16, 2020 No. 1104), from February 1, 2022, when selling construction materials, it is necessary to issue a SNT and use the Virtual Warehouse module.

In case of technical problems during the registration of the SNT, it is possible to issue an ESF without a SNT by specifying NON SNT in line 32 "A document confirming the delivery of goods, works and services" (paragraph 30-1 of the Rules of the pilot project for the registration of the SNT).

We note that the purpose of the pilot project is a soft transition to the implementation of the SNT and enabling taxpayers to prepare for the mandatory application of the SNT.

During the pilot project, measures of administrative responsibility for late registration, confirmation of the SNT are not provided.