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 list of goods subject to the obligation to issue accompanying invoices for goods:
Biofuels, the production and turnover of which is regulated by the Law of the Republic of Kazakhstan "On state regulation of production and turnover of biofuels". (The start date of registration of accompanying invoices for goods is April 1, 2023).
Ethyl alcohol and (or) alcoholic beverages, the production and turnover of which is regulated by the Law of the Republic of Kazakhstan "On state regulation of the production and turnover of ethyl alcohol and alcoholic beverages". (The start date of registration of accompanying invoices for goods is April 1, 2023).
Certain types of petroleum products, the production and turnover of which is regulated by the Law of the Republic of Kazakhstan "On state regulation of production and turnover of certain types of petroleum products". (The start date of registration of accompanying invoices for goods is April 1, 2023).
Goods, the code of the commodity nomenclature of foreign economic activity of the Eurasian Economic Union (hereinafter referred to as the Customs Code of the EAEU) and the name of which are included in the List of goods for which the Republic of Kazakhstan, in accordance with the obligations accepted as a condition of accession to the World Trade Organization, applies import customs duty rates lower than the duty rates of the Unified Customs Union the tariff of the Eurasian Economic Union, approved in accordance with an international agreement to which the Republic of Kazakhstan is a party. (The start date of registration of accompanying invoices for goods is April 1, 2023).
Goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union. (The start date of registration of accompanying invoices for goods is April 1, 2023).
Goods exported from the territory of the Republic of Kazakhstan to the territory of the member states of the Eurasian Economic Union. (The start date of registration of accompanying invoices for goods is April 1, 2023).
Goods for which electronic invoices are to be issued through a virtual warehouse. (The start date of registration of accompanying invoices for goods is April 1, 2023).
In case of violation of the terms of rejection or confirmation of receipt of the SNT, a notice "On violation of the terms of confirmation (non–confirmation) of receipt or rejection of the accompanying consignment note for goods" (hereinafter referred to as the Notice) is formed in accordance with Annex 2 to these Rules. Receipt of the Notification, as well as familiarization with it, does not exempt the recipient from confirming or rejecting the receipt of the SNT.
"Indirect Tax Administration Department"