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
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 until April 1, 2023;
- for goods from the List of WTO exemptions and goods with the use of digital labeling until April 1, 2023;
- for construction materials for which the ESF is subject to discharge through a virtual warehouse until April 1, 2023
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) on the basis of 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.
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"