A virtual warehouse is a special module created by the state to control all movements of goods in the territory, including import and export. Cloud system the virtual warehouse of the KZ is located in the IS ESF system. The virtual warehouse was introduced on April 1, 2018 in accordance with the order of the Ministry of Finance of the Republic of Kazakhstan.
Work in the virtual warehouse is carried out through the ESF IS system. The virtual warehouse in Kazakhstan is intended for certain product categories, namely for virtual warehouse goods. The goods of the Armed Forces were created by the SRC of the Republic of Kazakhstan, namely, the list of HS codes of goods and product categories was approved, which is published on the website kgd.gov.kz .
In 2020, 386 commodity items were attributed to the goods of the Armed Forces, including: motor vehicles, monitors, projectors, refrigeration equipment. Since 2021, a virtual warehouse has become necessary not only for working with aircraft goods, but also for working with the SNT- the accompanying consignment note for goods.
By Order of the Minister of Finance of the Republic of Kazakhstan dated April 23, 2019 No. 384 "On approval of the list of goods for which electronic invoices are issued through the module "Virtual warehouse" of the electronic Invoice information System"" the list of goods of the module "Virtual Warehouse" additionally includes 39 HS codes for medicines and 12 HS codes gold-containing goods.
The list of goods for which the ESF is issued through the ESF IC module has been expanded to construction materials since November 1, 2022.
In connection with the approved rules of the pilot project, since February 1, 2022, a Pilot has been launched for the design of SNT for construction materials, the HS codes of which are included in the List for which the ESF extract is made through the VS module.
During the pilot project, measures of administrative responsibility for late registration, confirmation of the SNT are not provided.
Regarding working in a Virtual warehouse.
Before starting the statement of the ESF in the "Virtual Warehouse" module, it is necessary to enter the remnants of goods into the "Virtual Warehouse" of the ESF IC using the Form "Entering balances" in relation to those balances that will be realized.
Technical functionality for the statement of the ESF through the module "Virtual warehouse" is provided free of charge on the ESF IS portal.
The User Manual of the IS ESF with step-by-step instructions for entering balances, a memo on working with a Virtual warehouse are posted on the portal of the SRC of the Ministry of Finance of the Republic of Kazakhstan in the section IS ESF.
Extract of electronic invoices in the Sun.
The obligation to issue the ESF through the "Virtual Warehouse" module for the above-mentioned product groups came from October 1, 2020.
In accordance with paragraph 2 of Article 412 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget", the invoice is issued in electronic form, except in cases when the taxpayer has the right to issue an invoice on paper.
At the same time, an invoice statement is not required in cases of sale of goods, works, services, payments for which are carried out:
in cash with the presentation to the buyer of the receipt of the cash register and (or) through payment terminals for services;
with the use of equipment (device) intended for making payments using payment cards.
In addition, according to Article 166 of the Tax Code, in the case of retail sales, taxpayers are required to provide a check of the cash register when making cash payments for the sale.
In connection with the above, when selling medicines at retail, it is necessary:
provide a check of the cash register when making cash payments for the sale of medicines of any form;
for goods whose codes and names are included in the List of goods of the WTO Exemption, write out an ESF using the "Virtual Warehouse" module (a list of medicines whose codes and names as of October 1, 2020 are included in the List of goods of the WTO Exemption is attached);
for goods whose codes and names are not included in the List of goods seized by the WTO, in order to update the balances in the taxpayer's Virtual Warehouse, write off in the "Virtual Warehouse" module by completing the "Write-off" Form indicating the reason for the write-off "Goods with this HS code are not subject to maintenance in the "Virtual Warehouse" module.