Terms of implementation of the pilot project on registration of accompanying invoices for goods and their document flow
As part of the automation and digitalization of tax administration processes, a pilot project was launched at the end of 2020 to introduce SNT for the import and export of goods from the EAEU countries.
So, from February 10, 2023, mandatory registration of the SNT is introduced for the import and export of grain and certain types of grain crops.
To this end, the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan No. 1178 dated November 22, 2022 (hereinafter referred to as the Order) was signed.
For other commodity items, the mandatory registration of the SNT comes into force upon completion of the pilot project from April 1, 2023, at the same time, for export-import operations in mutual trade with the EAEU countries, the postponement of the mandatory registration of the SNT is not provided.
It should be noted that upon the entry into force of the mandatory registration of the SNT, administrative responsibility is provided for the failure to submit the SNT and the discrepancy of the information in the SNT to the cargo actually transported.In accordance with article 283-1 of the Code of Administrative Offences, failure to submit or late submission of the SNT, mismatch of the name, unreliable reflection of the quantity (volume) of goods in the SNT entails a fine of 5 to 30 monthly calculation indices, depending on the business entity.
Chief Specialist of the UACN UGD
Enbekshikazakh district Karbuzov Ch .