Accompanying invoices for goods and the system of traceability of goods turnover

Accompanying invoices for goods and the system of traceability of goods turnover

What is the role of accompanying invoices for goods in the chain of the electronic system of traceability of goods and what taxpayers need to know, this was told in the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

The introduction of accompanying invoices for goods (SNT) is the final element of the traceability system, which is implemented in order to ensure automatic control of the turnover of goods throughout the sales chain from import/production including final consumption or export.

Registration of the SNT is carried out in the module "Virtual warehouse" of the information system "Electronic invoices".

The functionality of the module is designed in such a way that after customs clearance, the imported goods are automatically entered into the Virtual Warehouse of the participant of foreign economic activity.

Registration of the SNT for further implementation is carried out by selecting the product from the Virtual Warehouse. At the same time, all the information available in the Virtual Warehouse (product name, HS code, units of measurement, information on the sources of origin of the goods) is automatically filled in in the created SNT, which eliminates the duplication of entering information.

When specifying the quantity of the product to be sold, the System automatically checks whether there is such a quantity in the Virtual Warehouse and if the product for sale is specified more than the remaining stock, it displays an error message on the screen. Thus, the automatic control of the sale of goods within the declared volumes is carried out.

After the registration of the CHT, the goods are placed in reserve by the System until the CHT is confirmed by the buyer. This is done so that this product is not accidentally re-selected for registration of the SNT.

After the confirmation of the SNT, which indicates that the received goods correspond to what is reflected in the SNT, the goods are automatically transferred from the Virtual Warehouse of the supplier to the Virtual Warehouse of the buyer.

Thus, an important element of the traceability system is the registration of the document accompanying the movement of the goods before the shipment of the goods, as well as the ability to confirm or reject the document.

In practice, the document that meets such requirements was an invoice for the release of goods to the side in the form Z-2, which was taken as the basis for the development of the form of the SNT.

The ESF could not be used as a shipping document, because it is issued within 15 days after shipment, and the ESF rejection is not provided. Since the proposals to reduce the time for issuing the ESF, as well as the norms for rejecting the main ESF, were not supported by taxpayers, the Tax Code, which entered into force on January 1, 2017, provided for a new tax and accounting document of the SNT.

To ensure a "soft" transition to the use of SNT, a pilot project has been launched since the beginning of the year, in which no penalties are applied.

Conducting a pilot project allows, among other things, to make improvements to the functionality of the proposals of taxpayers, as well as to check its performance for the entire variety of business operations.

At the launch of the Pilot, software vendors, including 1-C, did not have time to eliminate all errors in their products or did not have time to finalize their ERP systems, and therefore, for the registration of the SNT, such taxpayers were invited to take advantage of the opportunity to work for free on the ESF IS website based on the free EDS of the NCA (National Certification Center).

In addition, the registration of SNT and ESF can be carried out using the free mobile application IS ESF, available in the PLAY MARKET.

At the same time, the terms of registration of the SNT and ESF on the basis of such a SNT are extended, that is, administrative responsibility does not occur.

At the same time, it should be recalled that the ESF IP WEB portal was developed primarily for small businesses, in order to provide a free platform for working with ESF IP documents (SNT, ESF, Electronic contracts, Electronic acts of work performed and services rendered). In this regard, the minimum requirements for the functionality for working with SNT and ESF were implemented. Therefore, it is necessary to implement too complex improvements to the ESF IP, which are proposed by large businesses, in their own accounting software products.

As for the fact that the session is too short when working in the ESF IC, please note that if the taxpayer does not make any mouse movements for 30 minutes, then only in this case the session is terminated. All unsaved drafts are deleted. Therefore, after creating the SNT, you need to save it as a draft and continue working in such a draft.

It should be recognized that there are technical errors in the ESF IC itself, which are quickly eliminated. For example, in the period from January 20 to 21, 2021, there was a technical problem that did not allow you to issue an ESF in electronic form. At the same time, the registration of the SNT was carried out without problems.

The problem arose in connection with the implementation of the proposals of taxpayers in the functionality for the statement of the ESF of the possibility to specify the TIN of the Russian Federation (filling in the field is optional).

On the evening of January 21, 2021, this problem was eliminated, and the ECF extract for exports of goods from the WTO Exemption List was restored.

However, the detection of such an error became possible only when working in a productive environment.

In addition, the pilot application of the SNT on a productive environment allows you to get feedback from taxpayers and suggestions for improving the work with the SNT.

As a result, new procedures are implemented and the implemented functionality is improved. So, the opportunity was implemented:

1) ECF statements without reference to the SNT in case of technical problems;

2) sales of goods imported from the EAEU, without waiting for the confirmation of the FNO 328, using the primary CHT as the source of origin;

3) statements of the ESF for the sale of goods imported from the EAEU within the Republic of Kazakhstan, without waiting for the confirmation of the FNO 328.00, using the primary SNT as the source of origin;

4) automatic comparison of primary SNT and TNF 328.00 by pressing one button " Compare»;

5) automatic transmission of information about TNF 328.00 along the sales chain to the last buyer.

Work will continue to eliminate errors, as well as to refine the functionality of the ESF IC, including to ensure the convenience of working with the System.

The introduction of the SNT is carried out in stages, so that first the most prepared taxpayers are involved in the registration of the SNT, which include those who previously wrote out accompanying invoices for excisable goods and work in a "Virtual warehouse".

At the same time, taxpayers did not have time to set up work with the SNT and rebuild their relationships with contractors, and therefore, the terms of the Pilot Project on the SNT are extended:

1) for excisable goods-until July 1, 2021;

2) for import from the EAEU/export to the EAEU-until July 1, 2021;

3) for goods of the Virtual Warehouse (Order of the Ministry of Finance of the Republic of Kazakhstan No. 384) - until November 1, 2021.

The start date of the Pilot Project on the SNT for goods from the WTO Exemption List and digitally labeled goods is postponed from February 1, 2021 to July 1, 2021, and the end date is from July 1, 2021 to February 1, 2022.

If you have any questions, please contact:

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 the SNT with the SRC of the Ministry of Finance of the Republic of Kazakhstan" - by 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=false&should_open_composer=false.