Procedure for issuing accompanying invoices for goods
The rules for issuing consignment notes for goods (SNT) intended to control the movement of goods were approved by Order of the Minister of Finance of the Republic of Kazakhstan dated 26.12.2019 № 1424.
SNT is issued by entrepreneurs and organizations in the following cases:
- when selling, shipping, moving goods within the country;
- when importing goods to Kazakhstan;
- when exporting goods abroad of the Republic of Kazakhstan.
The obligation to discharge SNT is assigned to all taxpayers selling, importing and exporting goods specified in the List, regardless of their organizational form. Control over the procedure for issuing invoices is vested in the tax authorities (Article 176 of the Tax Code).
Registration of SNT for goods is carried out in electronic form through the ESF IS system. The supplier (or recipient upon import) must create and send SNT before the movement/sale of the goods, filling in all the necessary data, including information about the sender, recipient, goods and their quantity. After SNT registration, the system automatically assigns it a registration number and a registration date.
The procedure for filling SNT is determined by Chapter 3 of the Rules.
SNT is confirmed or rejected by the recipient when delivering (transporting) goods by any type of transport - within 20 working days, without using transport - within 10 calendar days.
It is also important to know the following:
Registration of SNT on paper is allowed only in cases of lack of Internet or technical failures in the ESF IS system. When registering on paper, a special journal is kept.
Correction of errors: If it is necessary to correct, the corrected SNT is written out, canceling the previously issued one.
Return of goods: Upon return, a new SNT is issued indicating the registration number of the previous one.
It should be noted that upon entry into force of the mandatory registration of SNT, administrative liability is provided for failure to provide SNT and non-compliance of information in SNT with the actually transported cargo.
In accordance with Art. 283-1 "Administrative Code of the Republic of Kazakhstan" failure to submit or untimely submission of SNT, inconsistency of the name, inaccurate reflection of the quantity (volume) of goods in SNT entails a fine of 5 to 400 MCI, depending on the business entity.