For taxpayers who are engaged in the retail trade of goods (including the so-called "stores at home") on the accompanying invoices for goods, the legislation establishes the following special provisions.
Such taxpayers should not create any Virtual warehouses.
They only confirm the SNT for purchased alcoholic beverages or cigarettes. This was announced by Deputy Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Zhaydar Inkerbayev at a press conference in the CCS.
This procedure can be performed using the free mobile application IS ESF, available in the PLAY MARKET.
Video tutorials on how to register and how to confirm the SNT received from the supplier are available on the website of the SRC of the Ministry of Finance of the Republic of Kazakhstan (section "IS ESF", subsection "Accompanying invoices for goods", tab" Video Tutorials") and on the YouTube channel"Implementation of SNT in the Republic of Kazakhstan".
For the rest of the products, confirmation of the received products is not required.
For the sale of goods, it is necessary to punch the receipts of the online cash register. Registration of a SNT for such implementation is not required.
"Not writing off the goods sold by the online cash register receipts in the Virtual warehouse of such taxpayers is not a violation of the law," Zh. Inkerbayev.