In order to ensure the end-to-end traceability of the turnover of goods within the EAEU, since the beginning of 2021, a pilot project on the design of the SNT has been launched in the Republic of Kazakhstan, which is issued in electronic form in the "Virtual Warehouse" module of the IS ESF.
The pilot project is intended for taxpayers to adapt to working with the SNT, set up their accounting systems and interactions with suppliers and buyers
With the exception of the cases established by paragraph 17-1 of these Rules, the SNT is issued in the following terms:
1) when moving, selling and (or) shipping goods on the territory of the Republic of Kazakhstan – no later than the beginning of the movement, sale and (or) shipment of goods;
2) when importing goods into the territory of the Republic of Kazakhstan:
from the territory of non–EAEU member states - no later than the beginning of the movement, sale of excisable goods, aviation fuel and fuel oil, for which customs clearance has been carried out;
from the territory of the EAEU member states - before crossing the State border of the Republic of Kazakhstan.
In the case specified in the third paragraph of this subparagraph, when importing goods by road, an employee of the state revenue authority confirms the fact of crossing the State Border of the Republic of Kazakhstan by affixing an appropriate mark in the SNT;
3) when exporting goods from the territory of the Republic of Kazakhstan to the territory of non-EAEU member states and EAEU member states – no later than the beginning of the movement, sale and (or) shipment of goods;
4) when carrying out international road transport from the territory of one EAEU member state to the territory of another EAEU member state through the territory of the Republic of Kazakhstan - when crossing the State Border of the Republic of Kazakhstan at a road checkpoint.
17-1. In case of transportation of goods by air, the SNT is issued no later than 1 (one) working day following the day of arrival (departure) of air transport.
When exporting goods from the territory of the Republic of Kazakhstan by rail, the SNT is issued before crossing the State Border of the Republic of Kazakhstan.
In case of delivery of goods by rail through the territory of the Republic of Kazakhstan, the SNT is issued no later than 1 (one) working day following the day of formation of the transportation document for this delivery.
In the case of wholesale delivery of goods (except excisable, aviation fuel and fuel oil) to a taxpayer engaged in retail trade, the SNT is issued no later than 2 (two) working days following the day of sale of the goods.
For the goods sold from the Mobile warehouse to the virtual warehouse of the recipient, the SNT is issued by the supplier no later than 1 (one) working day following the day of sale.
When registering a SNT on a voluntary basis by a taxpayer engaged in retail sales, the SNT is issued no later than 15 (fifteen) calendar days from the date of sale, with a reflection of the sale per day.
18. The recipient of the SNT within 10 (ten) calendar days from the date of registration of the SNT in the IS ESF by means of the IS ESF confirms or rejects the SNT, except for the delivery (transportation) of goods by any type of transport, in which the confirmation or rejection of the SNT is carried out no later than 20 (twenty) working days from the date of registration of the SNT in the IS ESF.
"Indirect Tax Administration Department"