Goods across the border-on electronic invoices

Goods across the border-on electronic invoices

The New Year was marked by innovations for exporters and importers of goods of the Republic of Kazakhstan – now they must submit accompanying invoices for their goods when passing through the state border to the tax authorities not in paper, but in electronic format. However, entrepreneurs were not ready for this – and asked to extend the terms of the pilot implementation of electronic invoices and virtual warehouses. As a result, they will learn to keep electronic records on the import/export of goods not for 3 months, but for 6. And in July, November 2021, they will be fined for the lack of electronic documents.

At a briefing in the Regional Communications Service, Deputy head of the DGD for the WKO Almat Kaliyev said that since January 2021, the Information system of electronic invoices module "Virtual Warehouse" is being introduced into the work of importers and exporters-now those who import or export goods across the border of the Russian Federation for sale must work in this system: form an electronic document indicating the company's details, the name of goods, their quantity and price. Before crossing the border, entrepreneurs must form this document, and the program will generate the registration number of the accompanying invoice for all imported goods. Entrepreneurs or their freight forwarders are required to present this registration number to the employees of the DGD for the WKO in order to move their cargo across the border.

Kaliyev explained that earlier the monitoring of goods transported across the state border was carried out by the tax authorities by scanning all the accompanying consignment notes attached to the cargo. Now these piles of papers will be replaced only by the number of the electronic accompanying consignment note.

According to the ESF IS system, employees of the State Revenue Department will look at electronic invoices and make a note of the movement of cargo.

All goods that have crossed the border will automatically fall into the virtual warehouse of the businessman - a digital analog of the usual warehouse, where you can place any cargo moved by the entrepreneur to or from the Republic of Kazakhstan. Already in this virtual warehouse, the wholesale supplier can form electronic and digital invoices to sell their goods to retailers.

- Kazakhstan is a member of the Eurasian Economic Union. And as well as other members of the community, it is obliged to ensure cross-cutting traceability of the turnover of goods within the framework of the EAEU, " Almat Kaliyev said. – In this regard, it was decided to introduce the "Virtual Warehouse" module of the Electronic Invoice Information System in the country. It will also speed up and facilitate the process of crossing the border for those entrepreneurs who import / export goods through the state border.

In order for businessmen to learn how to set up their accounting systems, work in their electronic cabinets and form virtual invoices for their export/import goods, they were given time until March 2021. It should be noted that the State revenue authorities do not apply penalties during the Pilot period.

However, due to numerous appeals from taxpayers, the terms of the Pilot were revised and extended: for excisable goods-until July 1, 2021; for import from the EAEU/export to the EAEU-until July 1, 2021; for Virtual Warehouse goods (Order MF 384) - until November 1, 2021.

For the remaining goods from the WTO Exemption List and labeled goods (including tobacco products), the start date of the pilot implementation of electronic accompanying invoices is postponed from February 1, 2021 to July 1, 2021, and the end date is from July 1, 2021 to February 1, 2022.

It should be noted that after the end of the pilot period for all businessmen engaged in the movement of goods across the state border, the presence of electronic accompanying invoices will be a prerequisite for passing through customs.

To access the Electronic Invoice Information System, the user can use:

The Web application the IP of ESF (the IP portal of the ESF).

- Functions of the accounting system integrated with the ESF IS.

To set up automatic exchange, you need to:

- Get an EDS in the PSC for the head of the organization as a legal entity and for the head of the organization as an individual. If the accountant has the right to sign invoices, then the accountant is also a natural person.

- Register in the ESF IP system.

Registration of an ESF IP participant is made by entering into an agreement on the use of the system in the ESF IP web application. The agreement is certified by an electronic digital signature of the head of the enterprise.

Lyudmila Kalashnikova,

zhaikpress.kz