"Do stores at home need to issue accompanying invoices for goods»
To the attention of taxpayers, including working in stores at home!
Within the framework of the Pilot Project, there is no requirement to issue accompanying invoices for goods (hereinafter referred to as SNT) for stores near the house that sell goods exclusively to individuals with the issuance of a cash register receipt to customers.
Chapter 7 of the Rules for the implementation of the pilot project for the registration of SNT, which were approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 1104 of 16.11.2020 (hereinafter – the Rules), establishes special provisions for the registration of SNT in retail trade, according to which the procedures for SNT are carried out in the ESF IC without the participation of a retail trade entity automatically according to specified algorithms.
Thus, according to paragraph 73 of the Rules, the sold goods of the supplier who sells the goods in retail trade are automatically debited from the virtual warehouse on the 16th (sixteenth) calendar day from the date of sale on the basis of receipts of the cash register with the data transfer function.
At the same time, in accordance with paragraph 71 of the Rules, the supplier is a subject of retail trade, while meeting the following criteria::
sale by an entrepreneur to a buyer of goods intended for personal, family, home or other use that is not related to business activities.
compliance with the type of retail trade activity according to the OKED (General Classifier of Economic Activity); the
presence of a cash register with a data transmission function.
The above means that taxpayers working under the simplified declaration do not draw up the SNT when selling goods to the final consumer, provided that online cash registers are used.
At the same time, taking into account that within 14 days buyers have the right to return the goods to the store, the goods sold in the retail trade are debited after 15 days on the basis of receipts of the cash register with the data transfer function.
To do this, the System processes the KCM receipts received from the Fiscal Data Operator (hereinafter referred to as the CRF), which contain a new field "PRODUCT ID". Using this field, the System automatically finds the product in the Virtual Warehouse, checks that the product name and units of measurement in the receipt correspond to the product name and units of measurement in the Virtual Warehouse, and writes it off.
The presence of balances at the retail distributor in the Virtual Warehouse due to the delay in the transfer of OFD receipts is not a violation of the law.
In the case of voluntary application of the SNT, all taxpayers can work for free on the ESF IS website on the basis of a free EDS of the NCA (National Certification Center).
In addition, the registration of SNT and ESF can be carried out using the free mobile application IS ESF, available in the PLAY MARKET.
In addition, during the Pilot Project, sanctions on the SNT are not applied.
The terms of the Pilot project on the SNT are extended:
1) for excisable goods-until July 1, 2021;
2) for import from the EAEU/export to the EAEU-until July 1, 2021;
3) for the goods of the Virtual Warehouse (Order MF 384) - until November 1, 2021.
The start date of the Pilot Project on the SNT for goods from the WTO Exemption List and digitally labeled goods is postponed from February 1, 2021 to July 1, 2021, and the end date is from July 1, 2021 to February 1, 2022.
If you have any questions, please contact us:
1) to the Contact Center-by phone number 1414, extension number 4;
2) the page of the SRC of the Ministry of Finance of the Republic of Kazakhstan in Instagram-by the link: https://instagram.com/press_kyzmet_kgd?r=nametag;
3) the SRC YouTube channel-follow the link: https://youtube.com/user/salykgovkz;
4) the page of the SRC of the Ministry of Finance of the Republic of Kazakhstan in Facebook-by the link: https://www.facebook.com/kgd.gov.kz/;
5) Telegram community "Implementation of SNT with the SRC of the Ministry of Finance of the Republic of Kazakhstan" - at the link: https://t.me/joinchat/GKvfM8gwBMMuyA2M;
6) Forum Information system "Electronic Invoices" (IS ESF) on Facebook-follow the link: https://www.facebook.com/groups/esf.gov.kz