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 for 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
The pilot project is being implemented on the territory of the Republic of Kazakhstan:
- for excisable products, import of goods into the territory of the Republic of Kazakhstan, export of goods from the territory of the Republic of Kazakhstan, as well as for goods for which ESFS are subject to discharge through a virtual warehouse from December 31, 2020 to April 1, 2022;
- for goods from the List of WTO exemptions and goods with the use of digital labeling from October 1, 2021 to August 1, 2022;
- for construction materials, for which ESFS are subject to discharge through a virtual warehouse, from February 1, 2022 to November 1, 2022.
The statement of the ESF for goods that are subject to the requirement for registration of the SNT is carried out in the following ways:
1) based on the SNT with the indication in line 32 "Document confirming the delivery of goods, works and services" of the registration number of the SNT. At the same time, the information reflected in the SNT and ESF must be identical;
2) without reference to the electronic consignment note for goods, indicating "NON SNT" in line 32 "Document confirming the delivery of goods, works and services", indicating the quantity (volume) of goods not exceeding the quantity (volume) of goods that were in the virtual warehouse before the discharge of such ESF.
When issuing an invoice:
1) specify the number and date of the transaction agreement;
2) when moving, selling goods imported from the territory of the EAEU member state, the number of the SNT issued when importing goods from the territory of the EAEU member state is indicated as the source of origin, if there are marks of the state revenue authority in it.
In case of technical failures, the deadlines for registration, confirmation or refusal to confirm the SNT, the statement of the ESF with reference to the SNT, including when applying a voluntary procedure, are suspended for a period that is the period of elimination of technical errors and restoration of the ESF IS operability and 3 (three) working days after the period of elimination of technical errors and restoration of the ESF IS operability.
If the recipient rejects the SNT, the number and date of which are indicated in line 32 "Document confirming the delivery of goods, works and services", registered by the ESF, later than the deadline, the supplier of the SNT, as well as an extract based on it, the ESF is carried out no later than 3 (three) working days after the date of rejection of the SNT, indicating in the issued SNT the number of the rejected SNT.
"Indirect Tax Administration Department"