Is it possible to issue an ESF for export on prepayment?⠀
In accordance with article 453 of the Tax Code, the invoice is issued:⠀
The procedure for issuing invoices is determined in accordance with Chapter 47 of this Code, unless otherwise established by this Article.⠀
In case of export of goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union, the invoice is issued no later than twenty calendar days after the date of the turnover on sale.
On the basis of paragraph 1 of Article 442 of the Tax Code, for the purpose of calculating value added tax on the sale of goods for export, the date of making a turnover on the sale of goods is the date of shipment, defined as the date of the first time the primary accounting (accounting) document confirming the shipment of goods issued to the buyer of goods (the first carrier).⠀
When exporting goods, a taxpayer cannot issue an ESF for the amount of the prepayment received on the basis of Article 453 and Article 442 of the Tax Code. Since the ESF is issued AFTER the date of the sales turnover (not before the date of the sales turnover).
In the Virtual warehouse, ESF and SNT, control of balances is introduced from July 1⠀
The SRC of the Ministry of Finance of the Republic of Kazakhstan has notified taxpayers that from 01.07.2022, the function of controlling the remnants of goods on the forms of the Virtual Warehouse is being introduced. The remains and production of goods will be monitored. The corresponding update of the system will take place in the IS ESF on 30.06.2022 in the period from 18.00 to 22.00 hours (without system downtime).
However, the verification of the balances will not affect all users of the ESF IS, but only the holders of certificates ST-1 and ST-KZ issued from 01.07.2022. When the owners of the specified certificates are issued by the ESF or SNT, the system will check:
✔️ certificate status (must have the status "Valid");⠀
✔️ the coincidence of HS codes in the ESF/ SNT and the certificate;⠀
✔️ matching units of measurement;⠀
✔️ matching the recipient's country code (if specified);⠀
✔️ checking the balance (if the quantity is specified in the certificate).⠀
If a discrepancy is detected on any item, the system will not allow you to issue an ESF or a SNT.⠀
The remains of goods under the certificate can be specified in the ESF IS in the Certificate Log in the related documents.
"Indirect Tax Administration Department"