"What is a small retail outlet?
This is a retail distributor that does not sell excisable goods (alcohol, tobacco products and petroleum products) and meets 4 criteria.
The first is the application of the SNR on the basis of a simplified declaration.
Second – the business entity should not be registered as a VAT payer.
The third – it must have an OKED, which specifically specifies retail trade.
And the fourth-the entrepreneur must apply the online KKM. Such stores are assigned the category "small retail outlet". They do not need to register and confirm the SNT, as well as maintain a "Virtual warehouse".
Retail sellers who sell alcohol and tobacco products are also exempt from the registration of the SNT. However, they are still required to confirm the SNT. This must be done when receiving the goods from the supplier in the IS "ESF" within the established time frame.
If the goods are shipped using any type of transport, the confirmation must be made within 20 business days. If the product is moved without using transport, you need to confirm the SNT within 10 calendar days.
The terms of the pilot project are extended for excisable products, import of goods into the territory of the Republic of Kazakhstan, export of goods from the territory of the Republic of Kazakhstan until 1.10.2021; for goods of the virtual warehouse until 1.01.2021. For the rest of the goods from the WTO exemption list and marked goods, the pilot start date is postponed from 1.02.2021 to 1.10.2021, and the end date is postponed from 1.02.2022 to 1.08.2022.