On approval of the List of Goods subject to the Obligation to Issue Accompanying Invoices for Goods, as well as the Rules for Issuing Accompanying Invoices for Goods and their Document Flow, Order No. 1424 of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated December 26, 2019

For which goods, from April 1, 2023, it is necessary to issue accompanying invoices for goods

 

 

The State Revenue Committee recalls that from April 1, 2023, the obligations to issue accompanying invoices for goods (SNT) come into force:

- for petroleum products, alcoholic beverages, refrigerators and freezers using the "Virtual Warehouse" module;

- when importing/exporting goods within the EAEU (for all goods) without using the "Virtual Warehouse" module.

The use of the SNT for other goods is carried out on a voluntary basis.

The list of goods for which the SNT is subject to registration and the Rules of registration are regulated by Order No. 1424 of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated December 26, 2019.

Administrative liability is provided for violations regarding the registration of the SNT by Article 283-1 of the Code of the Republic of Kazakhstan "On Administrative Offenses".

 

It is important to note:

  1. The SNT is issued in the information system of electronic invoices in three ways: on the portal esf.gov.kz , through taxpayer accounting systems or in the mobile application of the IS ESF. Access to all of these methods is free of charge.
  2. In order to issue a SNT without using the "Virtual Warehouse" module, it is necessary: when registering on the portal, use the choice "Goods not from the SUN"; when using accounting systems, the digit "1" is put in the column "Product Identifier".
  3. In order to disable the entry of goods into the "Virtual Warehouse" (for goods with no obligations to issue a SNT), it is necessary to change the settings on the ESF IS portal (Settings – Receiving data on the SUN).
  4. A detailed user manual is posted on the website kgd.gov.kz , section "IS ESF" – tab "Documents on IS ESF" – "User Manual (download)".

Link https://www.kgd.gov.kz/ru/content/dokumenty-po-esf-1 .

  1. The technical support service works 24/7 by e-mail esfsd@kgd.minfin.gov .kz and the telephone line +7(7172)72-78-72.
Дата публикации
31 марта 2023