Currently, a pilot project has been launched to issue accompanying invoices for goods or SNT.
The rules and deadlines for the implementation of the pilot project on the registration of SNT and their document flow were approved by the Order of the Minister of Finance of the Republic of Kazakhstan No. 1104 of 16.11.2020 (hereinafter – the Rules).
The Rules define that retail trade is the sale by an entrepreneur to a buyer of goods intended for personal, family, home or other use that is not related to entrepreneurial activity (paragraph 4) of paragraph 2 of the Rules).
The Rules also establish that the SNT is not subject to registration when selling goods in retail trade (paragraphs 1), p. 16, p. 71-73 of the Rules).
Thus, the owners of stores near the house do not have a duty to issue a SNT if online cash registers are used with the issuance of a check to the cash register. These conditions are initially provided for when launching a Pilot project for the SNT.
At the same time, when selling excisable goods (alcohol and cigarettes), as before, it is necessary to confirm their receipt in the information system. Previously, this operation was performed in the SONO Taxpayer's Office, and now it needs to be done in the ESF Information System. For convenience, this can also be done in the ESF IS mobile app.