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 design of SNT and their document flow were approved by the Order of the Minister of Finance of the Republic of Kazakhstan No. 1104 dated 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 (subclause 4) of clause 2 of the Rules).
The Rules also establish that the SNT is not subject to registration when selling goods in retail trade (paragraphs 1), paragraphs 16, paragraphs 71-73 of the Rules).
Thus, the owners of shops at home do not have an obligation to issue a SNT if online cash registers are used with the issuance of a KKM receipt. These conditions are provided initially 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 Office of the taxpayer of the SONO, and now it needs to be done in the Information System of the ESF. For convenience, this can also be done in the IS ESF mobile application.