A virtual warehouse is a special module created by the state to control all movements of goods in the territory, including import and export. The virtual warehouse was introduced on April 1, 2018 in accordance with the order of the Ministry of Finance of the Republic of Kazakhstan.
Work in the virtual warehouse is carried out through the ESF IS system. The virtual warehouse in Kazakhstan is intended for certain product categories, namely for virtual warehouse goods. The goods of the Armed Forces were created by the SRC of the Republic of Kazakhstan, namely, the list of HS codes of goods and product categories was approved, which is published on the website kgd.gov.kz .
In 2020, 386 commodity items were attributed to the goods of the Armed Forces, including: motor vehicles, monitors, projectors, refrigeration equipment. Since 2021, a virtual warehouse has become necessary not only for working with aircraft goods, but also for working with the SNT- the accompanying consignment note for goods.
By Order of the Minister of Finance of the Republic of Kazakhstan dated April 23, 2019 No. 384 "On approval of the list of goods for which electronic invoices are issued through the module "Virtual warehouse" of the electronic Invoice information System"" the list of goods of the module "Virtual Warehouse" additionally includes 39 HS codes for medicines and 12 HS codes gold-containing goods.
During the pilot project, measures of administrative responsibility for late registration, confirmation of the SNT are not provided.
Regarding working in a Virtual warehouse.
Before starting to extract the ESF in the "Virtual Warehouse" module, it is necessary to enter the remnants of goods into the "Virtual Warehouse" of the ESF IC using the Form "Entering balances" in relation to those balances that will be realized.
Technical functionality for the statement of the ESF through the module "Virtual warehouse" is provided free of charge on the ESF IS portal.
The User Manual of the IS ESF with step-by-step instructions for entering balances, a memo on working with a Virtual warehouse are posted on the portal of the SRC of the Ministry of Finance of the Republic of Kazakhstan in the section IS ESF.
Chief Specialist Management
State revenue
in the Enbekshikazakh district
Muktobekova L.S.