Pilot project on traceability of socially significant food products and coal

The State Revenue Committee has launched a pilot project on the traceability of socially significant food products and coal. Participants will have to issue an electronic invoice in the ESF IS system.

As part of measures to prevent the growth of inflation, increase in prices for food and petroleum products, the order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan No. 405 dated April 13, 2022 "On approval of the Rules for the implementation of a pilot project to improve the administration of socially Significant food products and (or) coal traced in the territory of the Republic of Kazakhstan on the basis of information system of electronic invoices". The new rules will come into force on April 29, 2022.

This order provides for the implementation of a pilot project until December 31, 2022 regarding the introduction of the obligation of taxpayers to issue electronic invoices (ESF) for the sale of socially significant goods and coal according to the list.

At the same time, when carrying out the retail sale of the above-mentioned goods to individuals (for personal consumption), an ECF statement is not required.

The List of socially significant food products (PP RK No. 145 dated March 1, 2010) includes:

- wheat flour of the first grade;

- wheat bread made from flour of the first grade (molded);

- horns (weight);

- buckwheat groats (kernels, weight);

- ground rice (round-grain, weight);

- potatoes, carrots, onions, white cabbage;

- white sugar – granulated sugar;

- sunflower oil;

- beef (shoulder-breast part with bones);

- chicken meat (femur and tibia with adjacent flesh);

- pasteurized milk with 2.5% fat content in a soft package;

- kefir 2.5% fat content in a soft package;

- butter (unsalted, at least 72.5% fat content, without fillers and vegetable fats);

- chicken egg (I category);

- table salt (except "Extra");

- cottage cheese: 5 – 9% fat content