Pilot project on registration of accompanying invoices for goods

The Department of State Revenue for Almaty region informs that in order to ensure end-to-end traceability of the turnover of goods within the EAEU, since the beginning of 2021, a pilot project on the registration of accompanying invoices for goods (SNT) has been launched in the Republic of Kazakhstan, 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 and proposals from taxpayers, as well as for a softer transition to the mandatory discharge of the SNT, by Order of the Minister of Finance of the Republic of Kazakhstan dated June 4, 2021 No. 531, the terms of the Pilot are revised as follows:

The term of the Pilot for excisable goods is extended – for October 1, 2021;

The Pilot period for import from the EAEU and export to the EAEU is extended until October 1, 2021;

For goods of the Virtual Warehouse (Order of the Ministry of Finance of the Republic of Kazakhstan No. 384) is extended – until January 1, 2022.

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 October 1, 2021, and the end date is August 1, 2022.

Thus, taxpayers have the opportunity and time to better adapt to the innovations.

Mandatory confirmation of the SNT by retail sellers - recipients of goods, except for confirmation of receipt of excisable goods, is excluded. A mechanism for voluntary registration of the retail seller of the SNT is introduced to correctly reflect the balances in the Virtual Warehouse.

The deadline for confirming the SNT by the recipient for deliveries made without the use of transportation by a vehicle (any) is set at 10 calendar days in order to prevent the occurrence of an administrative liability for issuing an ESF later than the established 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.

Postponed to a later date, the terms of registration of the SNT.

1) when implementing:

transportation by air - no later than 1 (one) working day following the day of arrival (departure) of the air transport;

railway transport, international road transport-before crossing the State border of the Republic of Kazakhstan;

for other deliveries (transportation) of goods:

when importing goods to the territory of the Republic of Kazakhstan:

from the territory of states that are not members of the EAEU-no later than the beginning of the movement, sale of alcoholic beverages, for which customs clearance has been made;

from the territory of the EAEU Member States-before crossing the State border of the Republic of Kazakhstan;

when exporting goods from the territory of the Republic of Kazakhstan to the territory of non-EAEU member States and the EAEU Member States-no later than the beginning of the movement, sale and (or) shipment of goods;

2) when moving, shipping goods on the territory of the Republic of Kazakhstan-no later than the beginning of the movement, shipment of goods;

when selling goods on the territory of the Republic of Kazakhstan - no later than the beginning of the movement, shipment, sale of goods, except for:

delivery of goods by rail with the indication of information about transportation, for which the SNT is issued no later than 1 (one) working day following the day of formation of the transport document for this delivery;

wholesale delivery of goods (except for excisable goods) to a taxpayer engaged in retail trade, for which the SNT is issued no later than 2 (two) working days following the day of sale of the goods;

sales of gasoline and diesel fuel by gas stations on coupons, fuel cards-no later than the 20th day of the month following the month of sale, with the reflection of sales for the month;

registration of the SNT on a voluntary basis by a taxpayer engaged in retail trade for the sale of goods to the final consumer no later than 15 (fifteen) calendar days from the date of sale, with a reflection of the sale for the day.