Dear taxpayers!
On Amendments to the Order of the Minister of Finance of the Republic of Kazakhstan dated December 9, 2015 No. 640 On Approval of the Instructions on the Organization of the Accounting system for Individual Goods when They are Moved within the Framework of Mutual Cross-Border Trade of the Member States of the Eurasian Economic Union"
When exporting goods produced on the territory of the Republic of Kazakhstan from the territory of the Republic of Kazakhstan to the territory of the EAEU member States, the EAEU HS code and the name of which are included in the List, shipping documents are copies of electronic invoices certified by the OGD seal.
The taxpayer submits to the territorial OGD an application for certification as shipping documents of copies of electronic invoices in the form according to Appendix 4 of this Instruction.
OGD, on the basis of the submitted application, carries out desk control:
correspondence of electronic invoices available in the electronic invoices information system with the submitted copies of electronic invoices;
availability of a certificate of origin of goods in the form of ST-1 and ST-KZ in the electronic invoice information system;
compliance of information on the description of goods specified in certificates available in the electronic invoices information system with the data of the information system of the National Chamber of Entrepreneurs of the Republic of Kazakhstan "Atameken".
The OGD, no later than three hours from the moment of registration of the application, certifies copies of the submitted electronic invoices or refuses to certify them. The refusal is issued in accordance with Annex 2 of this Instruction.";
"Indirect Tax Administration Department"