PRESS RELEASE
"Accompanying invoices for goods"
September 2021
Dear taxpayers,
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reports the following.
In connection with the incoming proposals of the business community to provide additional time to prepare for the mandatory introduction of the SNT, it was decided to extend the terms of the Pilot Project on excisable goods, import/export within the EAEU and Virtual Warehouse goods until April 1, 2022.
According to Article 176 of the Tax Code of the Republic of Kazakhstan, the procedure for registration and document flow for the SNT is established by the authorized body. The procedure was approved by Order of the Minister of Finance No. 1424 of December 26, 2019.
At the same time, the specified NPA does not provide for obligations for registration, as well as confirmation of the SNT by individuals, respectively, measures of administrative responsibility are not applied to such persons.
According to sub-paragraphs 1) and 2) of paragraph 13 of Article 412 of the Tax Code, an invoice statement, except for the cases provided for in sub-paragraphs 2), 5) and 7) of part one of paragraph 1 of this article, is not required in cases of sale of goods, works, services, settlements for which are carried out in cash with the submission of a receipt to the buyer and / or through payment terminals for services or using equipment (devices) intended for making payments using payment cards, as well as when selling goods, works, services to individuals, payments for which are carried out with electronic money or using electronic payment means.
In accordance with the Order of the Minister of Finance of the Republic of Kazakhstan dated June 18, 2021 No. 588 "On approval of the Rules and deadlines for the implementation of the pilot project on the application of certain norms of tax administration for business entities", the pilot project is being implemented on the territory of the Republic of Kazakhstan in the period from January 1, 2021 to December 31, 2021:
for taxpayers in cases provided for by the National Legislation of the Republic of Kazakhstan adopted for the implementation of international treaties ratified by the Republic of Kazakhstan;
for taxpayers in the case of the sale of imported goods;
for taxpayers who are not VAT payers, in the case of the sale of goods that have been received in the "Virtual Warehouse" module of the electronic invoice information system to such taxpayers.
According to paragraph 4 of the Rules, in these cases, an invoice statement is not required for the sale of goods:
1) individuals who use the purchased goods for personal, family, home or other use not related to entrepreneurial activity (final consumption);
2) to individuals and legal entities by taxpayers who are subjects of micro-entrepreneurship in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, and who are not VAT payers.
Thus, in the period from January 1 to December 31, 2021, taxpayers who are VAT payers and are not VAT payers when selling goods specified in sub-paragraphs 2), 5) and 7) of part one of paragraph 1 of Article 412 of the Tax Code, to individuals, have the right not to issue an invoice.
We also inform you that in accordance with the current Rules of the SNT, as well as the Pilot Project for the registration of the SNT, there are no obligations for the registration of the SNT to individuals.
In accordance with paragraph 1 of Article 379 of the Tax Code of the Republic of Kazakhstan, the date of the turnover for the sale of goods, with the exception of the turnover specified in paragraphs 2, 5, 7-12 and 14 of this article, is:
1) if, in accordance with the terms of the contract, the supplier (seller) is obliged to deliver the goods - one of the following dates: the
date of transfer of the goods to the person delivering the goods, determined by the supplier (seller), including his authorized representative;
the day of loading the goods on the supplier's (seller's)vehicle;
2) if there is no obligation of the supplier (seller) to deliver the goods under the contract:
when, in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting, a document confirming the transfer of goods is subject to registration - the date of signing by the supplier (seller) and the recipient (buyer) of such a document;
in other cases-the date determined in accordance with the civil legislation of the Republic of Kazakhstan when the goods are placed at the disposal of the recipient (buyer) or a person determined by him, including the person delivering such goods.
Thus, depending on the terms of delivery of goods, the date of turnover can be determined by the date of confirmation of the SNT, by the date of shipment of goods reflected in the SNT or another date of the primary accounting document.