Changes and additions made to the Rules and deadlines for the implementation of the pilot project for the design of the SNT

In order to ensure the end-to-end traceability of the turnover of goods within the EAEU, a pilot project on the design of the SNT has been launched in the Republic of Kazakhstan since the beginning of 2021.

The SNT is issued in electronic form in the "Virtual Warehouse" module of the "Electronic Invoices" information system. (By the Order of the Ministry of Finance of the Republic of Kazakhstan dated 16.11.2020 for No. 1104).

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

At the first stage, taxpayers selling excisable goods, Virtual Warehouse goods, as well as taxpayers carrying out export-import operations on the territory of the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU) are connected to the pilot.

As you know, based on the studied proposals and appeals of the NP about the need for a longer period of preparation for the Pilot Project, in connection with which the terms of the Pilot Project were extended earlier.(Order of the Ministry of Finance of the Republic of Kazakhstan No. 253 dated 26.03.2021) and from 01.07.2021, individual NP had to issue SNT already in combat mode.

However, due to the fact that taxpayers did not have time to set up work with the SNT and rebuild relationships with counterparties, the terms of the Pilot Project on the SNT are being extended again (Order of the Ministry of Finance of the Republic of Kazakhstan No. 531 of 04.06.2021), so:

- for excisable products, import of goods into the territory of the Republic of Kazakhstan, export of goods from the territory of the Republic of Kazakhstan from December 31, 2020 to October 1, 2021;

- for goods for which ESFS are subject to discharge through a virtual warehouse, from December 31, 2020 to January 1, 2022;

- for goods from the List of WTO exemptions and goods subject to labeling from October 1, 2021 to August 1, 2022.