Regarding the application of accompanying invoices for goods

Regarding the application of accompanying invoices for goods

The Department of VAT Administration within the framework of the EAEU on an ongoing basis explains the norms for the implementation and registration of accompanying invoices for goods (hereinafter referred to as the AIG) by conducting conversations with taxpayers, presenting memos on the obligation to issue the AIG, weekly conferences live via messengers and participating in discussions on social networks.

Quarterly articles on the work carried out on the Unified Platform of Internet Resources of State Bodies are posted. We place a list of the most frequently asked questions from taxpayers.

1. Question. How can I make corrections to the already confirmed AIG?

Answer. You can issue a corrected AIG before the AIG is confirmed by the recipient.

2. Question. Our company provides services for installation, dismantling, assembly, maintenance of industrial refrigeration equipment and air conditioning systems. For work, we purchase goods, materials from the company, confirm the AIG, materials are put on the Virtual Warehouse. How to write off materials from the Virtual Warehouse (hereinafter referred to as the WH) if they are used in work as consumables?

Answer. You can write off the goods from the Virtual Warehouse using the Write-off form indicating the reason "Technical needs"

3. Question. At the time of commissioning the AIG project, it was announced that the AIG would replace statement 328 and CMR - is it a real prospect or taxpayers should not wait for improvements and decrease in the amount of work?

Answer. The AIG has so far replaced AW, AWA and AWTP. The Accounting Rules have also been amended with the possibility of not to issue f.Z-2 if there is a AIG. TRF 328.00 is a document of the EAEU.

4. Question. We receive the goods from Russia, create the AIG on time, but the confirmation of the AIG is not made by GRA employees at a car checkpoint when crossing the border. We write to the telebot, provide all the data on this shipment, but we do not get any result and in the end we have to manually create the sources ourselves. What to do in this situation? Also when comparing the AIG with f. 328.00 also does not work, the program does not see the handed over and paid f 328.00.

Answer. Indeed, to date, individual AIGs are confirmed via a chatbot in Telegram. But this applies only to those AIGs that were not confirmed when crossing the border. This is often due to the lack of an issued AIG for importers when importing goods, including the AIG number is not submitted by drivers/carriers. In general, the chatbot is designed for prompt assistance to taxpayers in terms of changing the status of unconfirmed AIG. Regarding the long-term non-reflectation of TRF 328.00 in the Electronic Invoice Information System, I will explain, since the AIG system and the system for accepting tax reporting are completely different, then to transfer information on TRF 328.00 from one system to another sometimes there are technical problems, to resolve the issue it is necessary to contact the support service at 

5. Question. If there is no virtual warehouse in 1C, is it possible to maintain it on the IS EI import portal (1C old software product)? In case of retail sale to individuals for their own use by check CRM - AIG is issued, then what documents should be issued to the buyer?

Answer. If the accounting system is not configured, you can use the IS EI portal or a mobile application. In retail sales, individuals do not need to issue AIG for their own needs. The goods can be written off from the aircraft in the form of Write-off or issued voluntarily by AIG or EI.

6. Question. The company concludes contracts with organizations of the Russian Federation. The contract is concluded in such a way that when performing the work, the equipment manufactured by the enterprise is supplied. The contract does not provide for the reflection of this product in form 328. That is, when signing the act of work performed, the equipment is written off and VAT is paid by the organization of the Russian Federation. A copy of the payment order is provided to our organization. Are we obliged to issue the AIG in this case?

Answer. AIG is a shipping document. Thus, when exporting equipment from the territory of the Republic of Kazakhstan to the territory of the EAEU, as well as when importing equipment from the territory of the EAEU into the territory of the Republic of Kazakhstan, there is an obligation to issue the AIG. 

7. Question. Do supermarkets send AIG?

Answer. When selling goods by a supermarket, registration of AIG is not required to individuals.

We explain that the questions received by technical support are first checked, and if these are unique cases that require improvement in the  IS EI and a change in functionality, i.e. the logic and behavior of the system in these cases were not provided, then such appeals are first worked out in terms of a possible solution and transmitted to the developers.

In case of technical problems, taxpayers should contact the support service at esfsd@mgd.kz, esfsupport@osdkz.com and call center number +7 7172 72 78 71