In accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code), I ORDER:
Footnote. The preamble is in the wording of the Order of the Minister of Finance of the Republic of Kazakhstan dated 04.06.2021 No. 531 (effective after ten calendar days after the date of its first official publication).
1. To approve the Rules and deadlines for the implementation of the pilot project on the registration of accompanying invoices for goods and their document flow.
2. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan shall ensure, in accordance with the procedure established by law,:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) posting of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
3) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submission to the Department of the Legal Service of the Ministry of Finance of the Republic of Kazakhstan of information on the implementation of measures provided for in subparagraphs 1) and 2) of this paragraph.
3. This order shall enter into force upon the expiration of ten calendar days after the date of its first official publication.
Minister of Finance
of the Republic of Kazakhstan E. Zhamaubayev
Appendix to the order
Minister of Finance
of the Republic of Kazakhstan
dated November 16 , 2020 No. 1104
Rules and deadlines for the implementation of the pilot project on the design of accompanying invoices for goods and their document flow
Chapter 1. General provisions
1. These Rules and deadlines for the implementation of the pilot project on the registration of accompanying invoices for goods and their document flow (hereinafter – the Rules) have been developed in accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and determine the procedure and deadlines for the implementation of the pilot project on the registration of accompanying invoices for goods and their document flow (hereinafter - the Pilot Project).
Footnote. Paragraph 1 - as amended by the Order of the Minister of Finance of the Republic of Kazakhstan dated 06/04/2021 No. 531 (effective after ten calendar days after the date of its first official publication).
2. Within the framework of these Rules, the following concepts are used:
1) excisable goods – ethyl alcohol, alcoholic beverages, gasoline, diesel fuel, tobacco products;
2) tolling raw materials – raw materials intended for processing;
3) the primary accompanying consignment note for goods (hereinafter referred to as the SNT) is the SNT issued when goods are imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU);
4) retail trade is a type of trading activity related to the purchase and sale of goods to the end consumer.
At the same time, the end user is understood as an individual who purchases goods (s) for his (their) use for personal, family, household and other purposes not related to the implementation of entrepreneurial activities and the activities of persons engaged in private practice);
5) virtual warehouse is a module of the electronic invoices information system (hereinafter referred to as IS ESF) designed to ensure the automatic operation of the traceability mechanism of goods in accordance with an international treaty ratified by the Republic of Kazakhstan;
6) goods from the list of exemptions of the World Trade Organization (hereinafter – WTO) – goods, the code of the commodity nomenclature of foreign economic activity (hereinafter – HS) The EAEU and the name of which are included in the List of goods in respect of which the Republic of Kazakhstan, in accordance with the obligations assumed as a condition for accession to the WTO, applies import customs duty rates lower than the duty rates of the Unified Customs Tariff of the EAEU, approved in accordance with an international treaty to which the Republic of Kazakhstan is a party, according to the decision of the Council of the Eurasian Economic Commission dated October 14, 2015 No. 59;
7) passenger motor transport – a vehicle designed for the transportation of passengers and luggage, with a capacity of up to 9 people, including the driver, the permitted maximum load capacity of which does not exceed 3.5 tons;
8) warehouse identification number (ID) – the registration number of the taxpayer's virtual warehouse in the ESF IS;
9) gold-containing products – gold-containing products for which electronic invoices are to be issued through a virtual warehouse;
10) the act of acceptance/transfer of marking codes is an electronic document generated in the information system of marking and traceability of goods (hereinafter referred to as IS MPT) during the turnover of marked goods;
11) notification of the import of goods – an electronic document generated in the IP MPT when goods are imported into the territory of the Republic of Kazakhstan;
12) declaration of goods – a customs document containing information about goods and other information necessary for the release of goods;
13) Product ID – an automatically generated identifier for goods in a virtual warehouse;
14) movement of goods – movement on the territory of the Republic of Kazakhstan and (or) importation into the territory of the Republic of Kazakhstan and (or) export from the territory of the Republic of Kazakhstan of goods within one person.
15) PIN-code is a permanent identification number that is assigned to manufacturers of excisable products, wholesale suppliers importing excisable products, and each name, type of excisable products manufactured in the Republic of Kazakhstan or imported into the territory of the Republic of Kazakhstan, necessary to indicate the type, brand of excisable products in the SNT;
16) SNT – shipping document, including confirming the shipment of goods to the taxpayer;
17) registration of the SNT – filling out the form in accordance with the requirements established by these Rules, and signing with an electronic digital signature (hereinafter - EDS), in the case of paper SNT - signing by an authorized individual and seal certification (if available);
18) registration of SNT – the procedure for assigning a unique registration number in the ESF IS, in the case of registration of paper SNT - assignment of a number from the accounting system or the registration log of paper SNT in the form according to Annex 1 to these Rules;
19) SNT registration number – a unique SNT number assigned during its registration and generated by the ESF IS automatically based on the identification number of the supplier (upon import – recipient), the date of registration of the SNT and a unique inconsistent number, or a unique SNT number assigned based on the registration log of paper SNTS;
20) confirmation of the SNT – confirmation of the SNT by the recipient upon receipt of the goods;
21) rejection of the SNT – rejection of the SNT by the recipient in the presence of non-conformity of the goods;
22) correction of the SNT – correction of errors that do not entail the replacement of the supplier and (or) the recipient of the goods by canceling the previously issued SNT and registration of the corrected SNT;
23) review of the SNT - review of a previously issued SNT;
24) an authorized individual – an employee or representative of a legal entity (structural subdivision of a legal entity) or an individual entrepreneur or a person engaged in private practice, endowed on the basis of a power of attorney with the rights to carry out operations on behalf of such a legal entity (structural subdivision of a legal entity) or an individual entrepreneur or a person engaged in private practice in the "Virtual Warehouse" module of the invoice information system of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan;
24-1) goods – any movable property, including the currency of the member states of the Eurasian Economic Union, securities and (or) currency values, traveler's checks, electric energy, as well as other movable items equated to immovable property in accordance with the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan;
25) associated minerals – mineral complexes, minerals, metals and other chemical elements, and their compounds, coupled and extracted with the main mineral, the extraction and processing of which during the development of the main mineral is profitable and the economic use of which is economically feasible;
25-1) electronic invoice (hereinafter referred to as e-invoice) – a document issued through the electronic invoice information system and complying with the requirements of tax legislation;
26) goods for which electronic invoices are to be issued through a virtual warehouse – goods for which electronic invoices are issued through a virtual warehouse in accordance with the order of the First Deputy Prime Minister of the Republic of Kazakhstan – The Minister of Finance of the Republic of Kazakhstan dated April 23, 2019 No. 384 "On approval of the list of goods for which electronic invoices are issued through the module "Virtual warehouse" of the electronic Invoices information System" (registered in the Register of State Registration of Regulatory Legal Acts under No. 18603);
27) GTIN (Global Trade Item Number) is a global identification number assigned to a group of goods by a national (regional) GS1 organization in accordance with the rules established by the GS1 system standards in order to uniquely identify it in the global economic space;
28) Form 328.00 - application for the import of goods and payment of indirect taxes, approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 166 "On approval of tax reporting forms and rules for their preparation" (registered in the Register of State Registration of Regulatory Legal Acts under No. 16448).