The launch of the pilot project supporting the overhead clearance for the goods

The pilot project will run until the compulsory introduction of accompanying note for goods (ANG). Administrative measures will not be applied during the pilot.

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs that the tax legislation provides for the introduction of ANG.

The norms for registration and compliance with the procedure for registration of ANG are determined by Article 176 of the Tax Code, as well as by order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated December 26, 2019 №1424.

ANG is a shipping document, which is issued in electronic form in the information system "Electronic invoices" (IS ESF) of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

To issue ANG, it is necessary to register in the electronic invoice information system by signing an Agreement on the use of the information system of electronic invoices using an EDS, which can be obtained by the Public Service Centers. It should be noted that registration and work in the electronic invoice information system is free of charge.

ANG  is subject to registration when moving and selling excisable goods, when selling goods from the exemption list of the World Trade Organization (this list of goods can be found in the decision of the Council of the Eurasian Economic Commission dated October 14, 2015 No. 59) and goods for which electronic invoices are issued through the virtual warehouse module (this list of goods can be found in the order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated April 23, 2019 No. 384). Also, ANG is subject to registration for export-import operations.

Obligations for registration of ANG are planned to be introduced in stages during the 1st half of 2021. At the same time, from November 1, 2020, it is planned to launch a pilot project for the design of ANG.

The pilot project is intended for taxpayers to adapt to work with ANG, set up their accounting systems and interactions with suppliers and buyers.

Questions and suggestions on the design of ANG can be sent to the following email addresses:

snt@mgd.kz - on methodological issues;

esfsd@mgd.kz - on technical issues.