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 SNT is issued in the following terms:
1) when moving, shipping goods on the territory of the Republic of Kazakhstan – no later than the beginning of the movement, 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 goods 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;
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 - at a road checkpoint when crossing the State Border of the Republic of Kazakhstan;
5) when carrying out air transportation – no later than 1 (one) working day following the day of arrival (arrival) of the aircraft;
6) when selling goods on the territory of the Republic of Kazakhstan – no later than the beginning of the sale of goods, unless otherwise established by this subparagraph.
When sold on the territory of the Republic of Kazakhstan:
1) goods by the subject of retail sale, the registration of SNT is carried out exclusively on a voluntary basis, including for updating the balances in the virtual warehouse, no later than the 10th (tenth) day of the month following the month of sale, with a reflection of the sale for the month;
2) goods by means of delivery of goods, with the exception of excisable goods, by any type of transport – no later than 1 (one) working day following the day of formation of the transportation document for this delivery;
3) goods through wholesale sale of goods on the territory of the Republic of Kazakhstan, with the exception of excisable goods – no later than 2 (two) working days following the day of sale of goods, unless otherwise provided by subparagraph 2) part two of this paragraph;
4) goods (except excisable) at retail to individuals who are end consumers – no later than 15 (fifteen) calendar days from the date of sale, with a reflection of the sale per day;
5) goods (except excisable) at retail to individual entrepreneurs and legal entities – no later than 2 (two) working days following the day of sale.
"Indirect Tax Administration Department"