Changes to the introduction of accompanying invoices for goods

Changes to the introduction of accompanying invoices for goods

        The VAT Administration Department within the EAEU on an ongoing basis clarifies the norms for the implementation and execution of accompanying invoices for goods (hereinafter referred to as AIG).

        In accordance with paragraph 63 of Article 1 of the Tax Code of the Republic of Kazakhstan, “an accompanying invoice for goods is a document drawn up in electronic form in the cases, in the manner, in the form and within the time limits established by this Code.”

     Article 176 of the Tax Code provides for control over compliance with the procedure for issuing accompanying invoices for goods.

 In accordance with paragraph 1-1 of Article 68 of the Tax Code, the "Rules and terms for the implementation of a pilot project for the preparation of shipping invoices for goods and their document flow" were approved.

This order is valid until the deadline for the mandatory introduction of accompanying invoices for goods in accordance with the order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2019 No. 1424 “On approval of the List of goods subject to the obligation to issue accompanying invoices for goods, as well as the Rules for registration and their document flow  ".

     By order of the Minister of Finance of the Republic of Kazakhstan dated April 13, 2022 No. 401 “On amendments to certain orders of the Ministry of Finance of the Republic of Kazakhstan”, the Pilot project on AIG was extended until April 1, 2023 for all goods, 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  the 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.

       By Order of the Minister of Finance of the Republic of Kazakhstan No. 1040 dated 06.10.2022 “On Amendments and Additions to Certain Orders of the Ministry of Finance of the Republic of Kazakhstan”, amendments were made to the Order of the Minister of Finance of the Republic of Kazakhstan dated November 16, 2020 No. 1104 “On Approval of the Rules and Terms of Implementation  pilot project on registration of accompanying waybills for goods and their document flow.

         Namely, amendments were made to paragraph 3 of the Order regarding the need for mandatory registration of AIG additionally for the import of goods into the territory of a free (special, special) economic zone (hereinafter referred to as the FEZ), the export of goods from the territory of the FEZ and goods produced and sold in the territory of the FEZ and  liquefied petroleum gas.

        Thus, SEZ participants also have obligations to issue AIG.

  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 are not applied.

 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