"Virtual Warehouse" is one of the modules of the ESF IS system, which is used for traceability of taxpayer's goods. Work with virtual warehouses started in April 2018, it was at this time that the Virtual Warehouse module was put into commercial operation in the ESF IS.
By default, each taxpayer in the ESF IP system has one virtual warehouse – an "Unallocated Warehouse". The warehouse is created automatically by the system, but it is an "intermediate" warehouse from which it is impossible to sell goods or perform any other actions with them (only move to the "working warehouse").
To work with goods, it is necessary to create a "working" virtual warehouse in the system. The taxpayer himself determines how many virtual warehouses he needs to work and creates them in the system. Excisable products are an exception.
In the SNT, the supplier also fills in data about the buyer's virtual warehouse. In the IS ESF, public warehouses are selected after specifying the BIN/IIN of the counterparty. At the beginning of the work in the "Virtual Warehouse" module, only goods according to the established list were reflected (the list of goods of the aircraft). The list of goods of the Armed Forces is Order No. 384 of April 23, 2019. Initially, the order contained only HS codes of motor vehicles. In the future, the order was expanded: other groups of goods were added to it. At the moment, there is a close relationship between the "SNT" module and the "Virtual Warehouse" module in the ESF IS. SNT can be issued only for those goods, the remnants of which are in the taxpayer's virtual warehouse. That is, when writing out the SNT, the taxpayer automatically works with the "Virtual Warehouse" module. Thus, with the introduction of the SNT, all the goods for which the document is issued have become mandatory for reflection in the "Virtual Warehouse" module
Head of the "Department of Administration of Indirect taxes" of the UGD of the Enbekshikazakh district Tokkozhaev M.Zh.