In order to ensure the end-to-end traceability of goods turnover within the EAEU, a Pilot project on the design of a SNT has been launched in the Republic of Kazakhstan since the beginning of 2021, which is issued in electronic form in the "Virtual Warehouse" module of the ESF IS.
The pilot project is designed to ensure that taxpayers adapt to working with the SNT, set up their accounting systems and interactions with suppliers and buyers
In accordance with the Rules of the pilot project on the registration of accompanying invoices for goods (hereinafter-SNT) (Order of the Ministry of Finance of the Republic of Kazakhstan dated November 16, 2020 No. 1104) from February 1, 2022, when selling construction materials, it is necessary to issue a SNT and use the Virtual Warehouse module.
In case of technical problems during the registration of the SNT, it is possible to issue an ESF without the SNT by specifying the NONSNT in line 32 "A document confirming the delivery of goods, works and services" (paragraph 30-1 of the Rules of the pilot project for the registration of the SNT).
We note that the purpose of the pilot project is a soft transition to the implementation of the SNT and enabling taxpayers to prepare for the mandatory application of the SNT.
During the pilot project, measures of administrative responsibility for late registration, confirmation of the SNT are not provided.
"Indirect Tax Administration Department"