On the introduction of accompanying invoices for goods

On the introduction of accompanying invoices for goods

In order to ensure end-to-end traceability of the turnover of goods within the framework of the EAEU, since the beginning of 2021, the Republic of Kazakhstan has launched a Pilot project on the registration of SNT, which is issued in electronic form in the "Virtual Warehouse" module of the ESF IS.

It should be noted that the State revenue authorities do not apply penalties during the Pilot period.

Due to numerous appeals from taxpayers, the terms of the Pilot are being revised as follows:

1) The term of the Pilot for excisable goods is extended – until July 1, 2021;

2) The Pilot period for import from the EAEU/export to the EAEU is extended – until July 1, 2021;

3) For the goods of the Virtual Warehouse (Order MF 384) is extended – until November 1, 2021.

For the rest of the goods from the WTO Exemption List and labeled goods (including tobacco products with digital labeling), the Pilot start date is postponed from February 1, 2021 to July 1, 2021, and the end date is from July 1, 2021 to February 1, 2022.

 

In addition, taking into account the proposals of taxpayers, a number of simplifications are provided.

  1. Mandatory confirmation of the SNT by retail sellers-recipients of goods, with the exception of confirmation of receipt of excisable goods, is excluded. The mechanism of voluntary registration by the retail seller of SNT is introduced for the correct reflection of the balances in the Virtual Warehouse once for all sales for a month no later than the 10th day of the next month.
  2. When issuing an ESF, taxpayers have the right to apply the creation of an ESF on the basis of the SNT or without reference to the SNT. In the first case, in the field 32 of the ESF "Information about the document that is the basis", the number and date of the SNT are indicated in electronic form. As a result, the System automatically checks for compliance with the information on the product part in the issued SNT and issued ESF. In the second case, "NON SNT"is specified in field 32. In this case, when issuing the ESF, the format and logic control checks established only for the ESF will be carried out.

In the case of technical problems, the period of registration of the SNT and the statement of the ESF with reference to the SNT, including for voluntary goods, in order to exclude administrative liability, is extended for the period of elimination of technical problems.

  1. The deadline for confirmation of SNT beneficiary's delivery carried out without the use of a transport vehicle (any) is set to 10 calendar days in order to prevent administrative responsible for issuing of ESF after the deadline.

At the same time, in the case of transportation of the goods by transport (any), the confirmation period of 20 working days is preserved.

  1. The terms of registration of the SNT by individual taxpayers engaged in wholesale sales are postponed to a later date:

1) for wholesale sales within the Republic of Kazakhstan (except for excisable goods) - no later than two working days after the date of sale;

2) for retail sales within the Republic of Kazakhstan (any goods to individuals) - for all sales for the day without specifying identification numbers, no later than the next business day after the date of sale;

3) for retail sales within the Republic of Kazakhstan (any goods to legal entities and individual entrepreneurs) - with the indication of identification numbers, no later than 15 calendar days from the date of sale;

4) for the sale of gasoline and diesel fuel at gas stations, including coupons, fuel cards and online KKM receipts – for all sales for the month, no later than the 20th day of the next month;

5) deliveries by rail within the Republic of Kazakhstan (except for excisable goods) - no later than the next working day after the day of the formation of the railway bill of lading;

6) for air transportation – no later than the next working day after the date of arrival (arrival) of the aircraft.

The draft order on the above-mentioned changes will soon be posted on the Open NPA portal for public discussion.

 

If you have any questions, please contact us:

1) to the Contact Center-by number 1414, extension 4;

2) the page of the SRC of the Ministry of Finance of the Republic of Kazakhstan in Instagram-by the link:

https://instagram.com/press_kyzmet_kgd?r=nametag;

3) the SRC YouTube channel-follow the link:

https://youtube.com/user/salykgovkz;

4) the page of the SRC of the Ministry of Finance of the Republic of Kazakhstan in Facebook-by the link:

https://www.facebook.com/kgd.gov.kz/;

5) Telegram community "Implementation of SNT with the SRC of the Ministry of Finance of the Republic of Kazakhstan" - at the link:

https://t.me/joinchat/GKvfM8gwBMMuyA2M;

6) Forum Information system "Electronic Invoices" (IS ESF) on Facebook-follow the link:

https://www.facebook.com/groups/esf.gov.kz?modal=fals...