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 SNT is subject to registration:
1) when moving and (or) selling excisable 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 property converted to state ownership on the territory of the Republic of Kazakhstan;
7) when selling goods for which electronic invoices are to be issued through a virtual warehouse in the territory of the Republic of Kazakhstan.
The list of goods covered by the obligation to issue the SNT:
Ethyl alcohol and alcoholic beverages
Certain types of petroleum products
Biofuels
Tobacco products
Goods whose HS code of the EAEU and the name of which are included in the List of Exemptions (Decision of the Council of the Eurasian Economic Commission No. 59 of October 14, 2015)
Goods subject to labeling in accordance with international treaties and the legislation of the Republic of Kazakhstan.
Goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union.
Goods exported from the territory of the Republic of Kazakhstan to the territory of the member states of the Eurasian Economic Union.
Goods for which electronic invoices are issued through a virtual warehouse (Order No. 384 of the Minister of Finance of the Republic of Kazakhstan dated April 23, 2019)
"Indirect Tax Administration Department"