The sale and storage of alcoholic beverages refers to licensed activities in Kazakhstan.
In order to legally sell such products, an entrepreneur needs to obtain a special license.
Who needs to get a license for alcoholic beverages?
A license for alcohol must be obtained (Article 556 of the Tax Code of the Republic of Kazakhstan):
- legal entities;
- individuals;
- individual entrepreneurs.
It is necessary to do this if the following products are planned to be sold:
- vodka;
- alcoholic beverages;
- wines and wine materials;
- cognac;
- brandy;
- beer and beer drinks.
Trade in such drinks without a permit entails a fine for the seller (Article 463 of the Administrative Code of the Republic of Kazakhstan):
for individuals -15 MCI;
for small businesses -25 MCI;
for medium-sized businesses -40 MCI;
for large businesses -150 MCI.
How much does an alcohol license cost?
When conducting licensed activities, in particular, when selling alcohol, payers pay two types of payments:
fee (charged once for the issuance of a permit document at the initial request for a license or for the issuance of a duplicate);
fee (charged annually when conducting activities for the sale and storage of alcohol).
At the same time, the "cost of an alcohol license" is understood to be the payment of a one-time fee.
In accordance with Clause 1.77, clause 4, Article 554 of the Tax Code of the Republic of Kazakhstan, the fee rate for issuing a license (duplicate) depends on the place of conducting future activities:
in Nur-Sultan, Almaty and regional centers – 100 MCI
in regional centers and settlements – 70 MCI
in villages – 30 MCI
The fee is paid before the submission of documents for the issuance of a license. The amount of the fee paid is non-refundable. An exception is provided only for persons who refused to receive the service before the documents were submitted to the licensor. If the procedure for obtaining a permit has already begun, then it will not be possible to return the amount.
The fee for the use of an alcohol license is charged in accordance with Clause 3 of Article 555 of the Tax Code of the Republic of Kazakhstan and is paid starting from the second year of business.
The fee rates are specified in Article 557 of the Tax Code of the Republic of Kazakhstan and are:
in Nur-Sultan, Almaty and regional centers – 100 MCI
in regional centers and settlements – 60 MCI
in villages – 20 MCI
The amount of the fee must be paid annually (Article 558 of the Tax Code of the Republic of Kazakhstan), starting from the year following the receipt of the license, while the activities subject to licensing are carried out. The fee is paid quarterly in equal amounts in the following terms:
until March 25;
until June 25;
until September 25;
until December 25.
Where can I get a license?
There are several ways to get an alcohol license:
in the SRC of the Ministry of Finance of the Republic of Kazakhstan in the capital, Almaty, Shymkent and regional centers;
in PSC;
on the Egov portal;
on the portal of "electronic licensing" www.elicense.kz .
If the license is issued by the payer for the first time, its cost is equal to the cost of the fee (clause 1.77, clause 4, Article 554 of the Tax Code of the Republic of Kazakhstan). If a service is required to renew an existing license, the cost of a new document will be 10% of the rate that would be charged when issuing a license.
What documents will be required?
The list of documents is the same for all categories of payers (legal entities, individuals and individual entrepreneurs).
To obtain a license, you must submit it to the PSC or the SRC of the Ministry of Finance of the Republic of Kazakhstan:
applications of established forms (1 and 2);
receipt or receipt - confirmation of payment of the fee amount (except when the fee is paid through the Egov portal);
a copy of the lease agreement of the premises (if it is concluded for a period of less than a year);
a form of information about compliance with qualification requirements.
To obtain a duplicate license, the list of documents is limited:
a statement of any form;
confirmation of payment of the fee, if the payment was not made through the Egov portal.
To reissue the document , you will need:
application 1 and 2.
permission of the licensee to alienate the license.
confirmation of payment of the fee;
copies of documents-grounds for renewal.
How do I get (renew) a license online via Egov?
The easiest option is to obtain a license online, without the need to wait in line at the PSC or at the department of the SRC of the Ministry of Finance of the Republic of Kazakhstan.
The main portal for online licensing is the portal of "electronic licensing" www.elicense.kz . The payer can issue a license either directly on this portal (registration and EDS will be required for this), or using the automated service of the Egov portal.
To receive the service on the Egov portal, you must:
register;
go to: "Home" / "Business" / "Licensing and accreditation" / "Licensing" / "Issuance of a license for storage and retail sale of alcoholic beverages ...".
click on the "Order service online" button;
specify the required data, fill out an electronic application form;
pay the fee amount;
sign the EDS application.
The term for the provision of electronic services is -1 working day (duplicate -2 days).
A ready-made license or a reasoned refusal can be seen in your Personal Account in the section "My permits" or "My notices".
Indirect Tax Administration Department
UGD in the Enbekshikazakh district