The period that is given to entrepreneurs and organizations for registration of the SNT in the system is very limited. The taxpayer needs to have time to issue an invoice:
when goods are moving within the country – on the day of the start of the shipment procedure;
when imported from the territory of non-EAEU member states - immediately after the release of goods for free sale (no later than the next day);
when imported from the territory of the EAEU member states - the day before the day of crossing the border of the Republic of Kazakhstan;
when exporting – no later than the day of the beginning of the movement of goods.
The SNT is used for:
simplification of document flow; calculation of the tax base; customs and tax administration.
The SNT, despite its exclusively electronic form, is recognized as a full-fledged primary accounting document and is part of the package of shipping documents. This means that the seller (importer) can apply the SNT when importing or shipping goods, while not providing paper invoices to the tax and customs authorities.
The SNT is issued by Kazakhstani entrepreneurs and organizations in the following cases:
when selling, shipping, moving goods within the country; when importing goods to Kazakhstan; when exporting goods abroad of the Republic of Kazakhstan.
The obligation to extract the SNT is imposed on all taxpayers who sell, import and export goods specified in the List, regardless of their organizational form (IE, LLP).
The document is issued by default in tenge, except in cases:
availability of a production sharing agreement; exports at a VAT rate of 0% (Articles 386, 446, 449 of the Tax Code of the Republic of Kazakhstan); turnover at a VAT rate of 0% (paragraph 3 of Article 393 of the Tax Code of the Republic of Kazakhstan).
When importing, the SNT is issued either in tenge or in the currency specified in the invoice.
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"