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 ESFS are subject to discharge through a virtual warehouse until April 1, 2023.
When moving, selling goods on the territory of the Republic of Kazakhstan, as well as when exporting outside the Republic of Kazakhstan, the SNT is issued in the national currency of the Republic of Kazakhstan, with the exception of the following cases in which it is issued in foreign currency:
1) on transactions (operations) for the sale of goods concluded (committed) within the framework of a production sharing agreement (contract);
2) on transactions (operations) for the sale of goods for export, taxed at the zero rate of value added tax (hereinafter – VAT) in accordance with Articles 386, 446 and 449 of the Tax Code;
3) sales turnover taxed at a zero VAT rate in accordance with paragraph 3 of Article 393 of the Tax Code.
When importing goods into the territory of the Republic of Kazakhstan, the SNT is issued in the national currency or in the currency specified in the invoice (invoice).
The SNT, issued with incomplete and (or) inaccurate data, as well as unconfirmed or not rejected by the recipient, is subject to correction or recall by the supplier (when imported - by the recipient)
1) when delivering (transporting) goods by any type of transport – within 20 (twenty) working days from the date of registration of the SNT in the ESF IS;
2) for other goods – within 10 (ten) calendar days from the date of registration of the SNT in the ESF IS.
The recipient of goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, registered in a virtual warehouse under the primary SNT, if necessary, makes a write-off from the virtual warehouse of these goods, with the exception of the following goods, for which the SNT is issued for sale:
1) goods from the list of WTO exemptions;
2) excisable goods;
3) goods for which electronic invoices are to be issued through a virtual warehouse.
"Indirect Tax Administration Department"