Dear Taxpayers

In order to ensure end-to-end traceability of the turnover of goods within the EAEU, since the beginning of 2021, a pilot project on the registration of SNT has been launched in the Republic of Kazakhstan, which is issued in electronic form in the "Virtual Warehouse" module of the ESF IS.

The pilot project is intended for taxpayers to adapt to working with the SNT, set up their accounting systems and interaction with suppliers and buyers

 

The pilot project is being implemented on the territory of the Republic of Kazakhstan:

on excisable products, import of goods into the territory of the Republic of Kazakhstan, export of goods from the territory of the Republic of Kazakhstan from December 31, 2020 to October 1, 2021;

for goods for which electronic invoices are subject to issuance via a virtual warehouse from December 31, 2020 to January 1, 2022;

for goods from the WTO exemption list and labeled goods (including tobacco products with digital labeling) from October 1, 2021 to August 1, 2022.

 

The SNT is subject to registration:

 

1) when moving and (or) selling excisable goods on the territory of the Republic of Kazakhstan;

2) when selling goods from the list of WTO exemptions on the territory of the Republic of Kazakhstan;

3) when importing goods to the territory of the Republic of Kazakhstan from the territory of the EAEU member states, except for the import of goods by passenger vehicles;

4) when exporting goods from the list of WTO exemptions and (or) excisable goods and (or) goods for which electronic invoices are subject to issuance through a virtual warehouse, from the territory of the Republic of Kazakhstan to the territory of non-EAEU member states;

5) when exporting goods from the territory of the Republic of Kazakhstan to the territory of the EAEU member states, except for the export of goods by passenger vehicles on the territory of the Republic of Kazakhstan;

6) when selling property converted to state ownership on the territory of the Republic of Kazakhstan;

7) when selling goods for which electronic invoices are subject to issuance through a virtual warehouse on the territory of the Republic of Kazakhstan.

The list of goods that are subject to the obligation to issue a SNT:

 

Ethyl alcohol and alcoholic beverages
Certain types of petroleum products
Biofuels
Tobacco products
Goods whose HS code of the EAEU and the name of which are included in the List of exemptions (Decision of the Council of the Eurasian Economic Commission No. 59 of October 14, 2015)
Goods subject to labeling in accordance with international treaties and the legislation of the Republic of Kazakhstan.
Goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union.
Goods exported from the territory of the Republic of Kazakhstan to the territory of the member states of the Eurasian Economic Union.
Goods for which electronic invoices are issued through a virtual warehouse (order of the Minister of Finance of the Republic of Kazakhstan No. 384 dated April 23, 2019)