"ACCOMPANYING OVERLAYS FOR GOODS"
· Extension of the Pilot's terms for the accompanying delivery notes for goods.· Improvements of the IS ESF in terms of simplifying the work in the system.· Answers to questions from taxpayers.
Contacts for technical and work questions:• If you have any technical questions, please contact the IS ESF support service by phone number +7 7172 72 78 72 or send questions to esfsd@mgd.kz.• If SNT was not confirmed when crossing the APP. You can apply to the telegram bot. In the telegram, through the search, find the bot @snt_approval_bot Confirmation of SNT (EAEU) and fill out an application.• WhatsApp number +7 701 707 1411 for clarification of questions on the confirmation of SNT with the EAEU.
| No. | Sender | Question | Answer |
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1 |
Evgeniy
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Hello, is the date of SNT confirmation the date specified in clause 1, clause 1, article 401 of the Tax Code of the Republic of Kazakhstan?
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If the date of confirmation of SNT corresponds to the date of receipt of the goods, then such date is recognized as the date of acceptance of the goods for the purposes of paragraphs. 1) clause 1 of Article 401 of the Tax Code of the Republic of Kazakhstan |
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2 |
Accountant
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How to issue the primary import SNT from the EAEU countries, if the cargo is divided into several machines and on different days, if one common name is indicated in the document from the supplier without dividing it into component parts? It is not possible to duplicate the same name in each SNT, since the amount of goods on the aircraft will be doubled / consumed, and without SNT, the car will not be allowed at the border? Thank you. | If necessary, when the cargo is transported on several vehicles and will be transported on different days, it is possible to issue several accompanying invoices for the goods, in accordance with the moving parts loaded onto the car.Subsequently, in the virtual warehouse module it is possible to combine several SNTs into one, by carrying out Detailing with the "Picking" view. Such actions will allow not to duplicate goods in the virtual warehouse.
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3 |
Zara
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Message: Hello! On the IS ESF website, on the basis of SNT, we write out the ESF, and we have to set a “reverse calculation” in order to correct the amount in each item. Is this how it will continue?
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The task is under development, in December it is planned to update the system on it. Example: a fire extinguisher costs 4300.00 tenge including VAT. In SNT, the amount without VAT is indicated 3839.29, when selling 3 pieces, the IS ESF program counts 12900.01, but it can be corrected to 12900.00 tenge and the client pays 12900 tenge. But when forming an ESP based on SNT, the system recalculates to 12900.01 and does not allow it to be corrected by 12900.00. |
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4 |
Anastasia (question from the telegram channel)
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1. A coffee shop sells alcohol in portions to individuals. Is it necessary to prescribe snt and esf if our oked is not retail, but is sold at retail to the end consumer?2. I am also interested in the statement of snt and esf for goods brought from the vehicle, sold at retail, to individuals, we have Ip for cnr, oked is not retail sale. I hope to get an exhaustive answer, otherwise no one can really explain.
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According to subparagraph 1) of paragraph 16 of the Rules and terms for the implementation of a pilot project for the registration of accompanying invoices for goods and their workflow, approved by order of the Minister of Finance of the Republic of Kazakhstan dated November 16, 2021 No. 1104, accompanying invoices for goods are not subject to registration in retail sales of goods.Sub-clause 4) of clause 2 of the Rules stipulates that retail trade is the sale by an entrepreneur to a buyer of goods intended for personal, family, home or other use not related to entrepreneurial activity.Thus, when selling alcohol nat. SNT persons are not required. |
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6 |
Nurmash Buzaubaev
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Good day, Is participation in the SNT pilot project mandatory for all taxpayers? Or only for a certain category of taxpayers? Thank you / Rakhmet!
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SNT registration is carried out by:- excisable goods;- when importing / exporting within the EAEU;- for aircraft goods (order 384);- goods from the WTO exemption list;- labeled goods. |
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7 |
Asel
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Good afternoon. LLP carries out pawnshop activities. Is a pawnshop obliged to write out SNT when selling pledged property, what is the procedure for a pawnshop, and from what period? | If the sold product is included in the list of goods for which there is an obligation to issue SNT, then SNT is issued for such a product, with the exception of goods sold in retail.
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8 |
Julia
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Hello, is it necessary to require an SNT statement from the gas station, (refueling using Smart cards) while they are prescribing NON SNT. Does this entail admin. Violation ?
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Registration of SNT with coupons and fuel cards from a gas station is not required. At the same time, based on the results of the fuel sold for the month, no later than the 20th day, an ESP is issued (subparagraph 3-1) of paragraph 1 of article 413 of the Tax Code) |