Shops at home do not need to issue accompanying invoices for goods

Recently, there is concern and many people are asking questions about the need for registration of the SNT by the owners of shops at home.

We want to make it clear once again that they do not have a duty to issue a SNT if online cash registers are used with the issuance of a KKM receipt. These conditions are provided initially at the launch of the Pilot Project on SNT (Order of the Minister of Finance of the Republic of Kazakhstan dated April 16, 2020 No. 1104).

At the same time, when selling excisable goods (alcohol and cigarettes), as before, it is necessary to confirm their receipt in the information system. Previously, this operation was performed in the SONO Taxpayer's Office, and now it needs to be done in the ESF Information System. For convenience, this can also be done in the ESF IS mobile app.

At the same time, we inform all taxpayers that the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan and its territorial departments are systematically carrying out large-scale explanatory work: conducting live broadcasts, posting video tutorials and information on our Instagram, Facebook, VK, Twitter accounts, providing answers to frequently asked questions.

The state authorities organized a meeting with the participation of the prosecutor's Office of the North Kazakhstan region, where the organizers of this event were given an explanation about the lack of requirements for the registration of SNT shops at home. The meeting was also attended by representatives of the regional chamber "Atameken" and the Akimat. As a result of the meeting, an understanding was reached, and taxpayers received detailed explanations to the questions asked.

A similar situation was in the Almaty region. The State Revenue Department held a briefing with the participation of taxpayers and journalists to explain the rules of registration of SNT, IS ESF and maintaining a virtual warehouse for the sale of food to individuals. During the briefing, entrepreneurs were asked questions, which were given comprehensive answers.

Dear taxpayers, when selling goods to the end consumer in retail trade, you do not need to issue a SNT. At the same time, it is necessary to use online cash registers and timely knock out checks to customers.