Concerning the application of accompanying invoices for goods

Concerning the application of accompanying invoices for goods

The VAT administration department within the EAEU of the State Revenue Department for the North Kazakhstan region regarding the application of accompanying invoices for goods (hereinafter - AIG) explains the following.

 The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan developed proposals to solve the problem of AIG and the Virtual Warehouse:

  1. Extend the Pilot project AIG until April 1, 2023 for all products, namely:
  • biofuel, the production and circulation of which is regulated by the Law of the Republic of Kazakhstan “On state regulation of production and circulation of biofuels”;
  • ethyl alcohol and alcoholic products, the production and circulation of which is regulated by the Law of the Republic of Kazakhstan “On state regulation of the production and circulation of ethyl alcohol and alcoholic products”;
  • certain types of petroleum products, the production and turnover of which is regulated by the Law of the Republic of Kazakhstan “On state regulation of the production and turnover of certain types of petroleum products”;
  • goods, the code of the commodity nomenclature of foreign economic activity of the Eurasian Economic Union and the name of which is included in the List of goods, in respect of which the Republic of Kazakhstan, in accordance with the obligations assumed as a condition for joining the World Trade Organization, applies import customs duty rates that are lower compared to  duty rates of the Common Customs Tariff of the Eurasian Economic Union, approved in accordance with an international treaty to which the Republic of Kazakhstan is a party;
  • goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union;
  • goods exported from the territory of the Republic of Kazakhstan to the territory of the member states of the Eurasian Economic Union;
  • goods for which electronic invoices are subject to issuance through a virtual warehouse.
  1. Cancel the Pilot project for construction goods and tobacco products, as well as cancel the confirmation of AIG for excisable products for convenience stores (small outlets).

 By order of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated April 13, 2022 No. 401, changes were made to the following regulatory legal acts:

  • The list of goods subject to the obligation to issue accompanying waybills for goods;
  • Rules for issuing accompanying invoices for goods and their document flow;
  • Rules and terms for the implementation of a pilot project for the preparation of shipping invoices for goods and their document flow.

 The amendments enter into force after the day of its first official publication (published on April 19, 2022) and apply to legal relations that arose from April 1, 2022.

 Recall that the Pilot Project is aimed at ensuring a “soft” transition to the mandatory introduction of AIG and is designed to ensure that taxpayers adapt to work with AIG, set up their accounting systems and interaction with buyers and suppliers.

 Measures of administrative responsibility during the pilot project are not applied.

 We also clarify that in connection with the launch of the mechanism for applying the small business regime of taxpayers in the information system of electronic invoices (hereinafter IS EI), the taxpayer's belonging to a Small outlet is checked when registering the AIG.

 The category "Small retail outlet" is determined by the following conditions:

  • suitability for activities (retail, provision of food and beverage services according to the main economic activity codes, no wholesale trade);
  • availability of an online cash register;
  • the taxpayer is not a payer of value added tax;
  • а special tax regime is applied based on a simplified declaration.

     If your company belongs to the “Small retail outlet” category, but this feature is not in the IS EI, you need to apply to the support service at mailto:esfsd@kgd.minfin.gov.kz or by phone number +7(7172) 72-78-72.