The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan regarding changes to the tax legislation on the statement of the ESF by all taxpayers selling goods imported into the territory of the Republic of Kazakhstan, reports the following.
Since 2016, systematic work has been carried out to expand the range of taxpayers who are subject to the obligation to issue an ESF (AEO, customs brokers, owners of customs warehouses, large taxpayers, taxpayers on the List of WTO exemptions, VAT payers).
In order to control the entire traceability chain, the scope of application of the ESF for VAT non-payers is gradually expanding. This is done in order to eliminate the conditions for fraud in the field of VAT with the use of non-payers of VAT in schemes for evasion.
So, from October 1, 2020, the Pilot for the discharge of ESF extended the obligation to discharge ESF when selling medicines, with the exception of retail sales in pharmacies (except for goods from the WTO Exemption List).
As part of the latest amendments to Article 412 of the Tax Code, an ESF statement by VAT defaulters is required when selling imported goods throughout the sales chain. At the same time, in the case of retail sales, no documents are required from the buyer. The ESF is issued for all sales for the day anonymously, indicating the category "Retail sales"instead of the IIN/BIN.
This mechanism is similar to the excerpt of the ESF by VAT defaulters on imported goods from the WTO Exemption List, which has been in operation since 2016.
The provision of the above article caused disputes and discrepancies regarding the statement of the ESF by retail sellers. This legal discrepancy will be resolved in the near future, and a pilot project will also be launched. In this regard, at present, retail sellers do not need to issue an ESF. Control measures are not carried out.