Changes in the rules of the SNT and ESF: new participants of the pilot of the SNT from November 1, 2022.
By the Order of the Ministry of Finance of the Republic of Kazakhstan "On Amendments and Additions to some Orders of the Ministry of Finance of the Republic of Kazakhstan" dated 06.10.2022 No. 1040, 2 documents were amended: Rules on ESF (Order of the First Deputy PM of the Republic of Kazakhstan – the Ministry of Finance of the Republic of Kazakhstan "On approval of the Rules for issuing an invoice in electronic form in the Electronic Invoice Information System and its Forms" dated April 22, 2019, No. 370); Pilot Rules for the SNT (Order of the Ministry of Finance of the Republic of Kazakhstan "On approval of the Rules and Deadlines for the implementation of the pilot project for the registration of accompanying invoices for goods and their document flow" dated November 16, 2020, No. 1104).
What changes in the documents (main provisions)?
Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan "On approval of the Rules for issuing an Invoice in Electronic Form in the Electronic Invoice Information System and its Form" dated April 22, 2019 No. 370.
5) line 3 "Date of turnover" indicates the date of turnover for the sale of goods, works, services, determined in accordance with Articles 379 or 442 of the Tax Code (the line must be filled in).
Order of the Minister of Finance of the Republic of Kazakhstan "On approval of the Rules and deadlines for the implementation of the pilot project on the registration of accompanying invoices for goods and their document flow" dated November 16, 2020 No. 1104
The pilot project is being implemented on the territory of the Republic of Kazakhstan:
- for excisable goods, import of goods into the territory of the Republic of Kazakhstan, export of goods from the territory of the Republic of Kazakhstan and goods for which ESFS are subject to discharge through a virtual warehouse from December 31, 2020 to April 1, 2023;
- for goods from the WTO Exemption List from October 1, 2021 to April 1, 2023;
- for the import of goods into the territory of the free (special, special) economic zone (hereinafter referred to as the FEZ), the export of goods from the territory of the FEZ and goods produced and sold on the territory of the FEZ, from November 1, 2022 to April 1, 2023;
- for liquefied petroleum gas from November 1, 2022 to April 1, 2023.
"Indirect Tax Administration Department"