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 pilot project is intended for taxpayers to adapt to working with the SNT, set up their accounting systems and interactions with suppliers and buyers
In connection with the incoming proposals of the business community to provide additional time to prepare for the mandatory introduction of the SNT, it was decided to extend the terms of the Pilot project on excisable goods, import/export within the EAEU and "Virtual Warehouse" goods until April 1, 2022.
The SNT is subject to registration:
1) when moving, selling and (or) shipping goods on the territory of the Republic of Kazakhstan;
2) when selling goods from the list of WTO exemptions on the territory of the Republic of Kazakhstan;
3) when importing goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, except for the import of goods by passenger vehicles;
4) when exporting goods from the list of WTO exemptions and (or) excisable goods and (or) goods for which electronic invoices are to be issued through a virtual warehouse, from the territory of the Republic of Kazakhstan to the territory of non-EAEU member states;
5) when exporting goods from the territory of the Republic of Kazakhstan to the territory of the EAEU member states, except for the export of goods by passenger vehicles on the territory of the Republic of Kazakhstan;
6) when selling goods for which electronic invoices are to be issued through a virtual warehouse in the territory of the Republic of Kazakhstan.
According to Article 176 of the Tax Code of the Republic of Kazakhstan, the procedure for registration and document flow on the SNT is established by the authorized body. The procedure was approved by Order of the Minister of Finance No. 1424 dated December 26, 2019. At the same time, the specified NPAs do not provide for obligations for registration, as well as confirmation of the SNT by individuals, respectively, administrative liability measures are not applied to such persons.
"Indirect Tax Administration Department"