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.
Confirmation of the SNT by the recipient is not required in the following cases:
1) when selling goods for export;
2) when selling fuel and lubricants carried out by airports when refueling aircraft of foreign airlines performing international flights, international air transportation;
3) when selling goods to a taxpayer who is a retail entity, while the recipient meets the following criteria:
the application of a special tax regime based on a simplified declaration;
is not registered as a VAT payer;
according to the types of activity (retail trade, provision of food and beverage services, according to the general classifier of economic activity);
4) when selling goods to an individual who purchases goods (s) for his (their) use for personal, family, household and other purposes not related to the implementation of entrepreneurial activities and the activities of persons engaged in private practice;
5) when making a SNT to the recipients registered in the administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunications networks.
In case of return of the goods:
1) according to the rejected SNT by the recipient – the supplier moves the goods to the warehouse of shipment of goods according to the SNT with the status "rejected";
2) in case of withdrawal of the SNT before confirmation or rejection of the SNT by the recipient, the supplier moves the goods to the warehouse of shipment of goods under the SNT with the status "withdrawn";
3) according to the SNT previously confirmed by the recipient, the recipient issues the SNT for return, while the registration number of the previously issued SNT is indicated in the ESF.
25-1. For goods sold to the taxpayer, according to subparagraph 3) of paragraph 23 of the Rules, when the recipient's category "Small outlet" is marked in the SNT, the SNT is issued for the return of the goods by the supplier.
"Indirect Tax Administration Department"