Accompanying invoices for goods: what is important to know?

For which products is the SNT issued?
The Department of State Revenue in Karaganda reminds that from April 1, 2023, the registration of accompanying invoices for goods (SNT) in the electronic invoice information system (IS ESF) is mandatory:
- for petroleum products, alcoholic beverages and goods subject to traceability in accordance with the Agreement on the Traceability Mechanism of Goods (11 HS Codes – refrigerators, Freezers), using a Virtual warehouse;
- for the import/ export of goods within the EAEU (for all goods) without the use of the SUN.
Thus, when selling goods on the territory of Kazakhstan, mandatory registration of SNT is provided only for 3 categories of goods. The rest of the goods are carried out on a voluntary basis.
The SNT is issued in electronic form and submitted by the supplier, when imported into the territory of the Republic of Kazakhstan by the recipient.

What are the deadlines?
The SNT is confirmed or rejected by the recipient when the goods are delivered (transported) by any type of transport – within 20 (twenty) working days, without using transport – within 10 (ten) calendar days.

It is important to know
The SNT is a document accompanying the movement and sale of goods, with the help of which control over the turnover of goods is ensured.
Before confirming the SNT, the recipient of the goods should verify the correctness of the reflected data in the SNT, after which, confirm the compliance of the specified information by signing the EDS.
If the information does not match, such a SNT should be rejected before confirmation.
If the recipient rejects the SNT, the supplier has the opportunity to issue a corrected SNT within 3 working days with an extract of the corrected ESF based on such a corrected SNT.
The ESF issued on the basis of the SNT is pre-filled automatically. The information in the SNT is identical to the information of the ESF, with the exception of cost indicators.

Where to contact if you have any questions?
For correct operation in the IS ESF, we recommend using the User Manual of the IS ESF at the link KGD https://kgd.gov.kz/ru/content/dokumenty-po-esf-1
If you have any technical questions, you can contact the ESF IS support service esfsd@kgd.minfin.gov.kz , and also by phone number 8-7172-72-78-72.