For which goods from April 1, 2023 it is necessary to issue accompanying invoices for goods

For which goods from April 1, 2023 it is necessary to issue accompanying invoices for goods

The State Revenue Department reminds that from April 1, 2023, the obligation to issue accompanying invoices for goods (AIG) will come into force:

 - for petroleum products, alcoholic beverages, refrigerators and freezers using the "Virtual Warehouse" module;

 - when importing/exporting goods within the EAEU (for all goods) without using the "Virtual Warehouse" module.

 The use of AIG for other goods is carried out on a voluntary basis.

 The list of goods for which AIG is subject to registration and the Registration Rules are regulated by the order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated December 26, 2019 No. 1424.

 For violations in terms of registration of AIG, administrative liability is provided for by Article 283-1 of the Code of the Republic of Kazakhstan "On Administrative Offenses".

 It is important to note:

  1. AIG is issued in the information system of electronic invoices in three ways: on the esf.gov.kz portal, through taxpayer accounting systems or in the mobile application of the EI IS.  Access to all of these methods is free of charge.
  2. In order to issue an AIG without using the "Virtual Warehouse" module, it is necessary: ​​when registering on the portal, use the "Goods not with aircraft" option;  when using accounting systems, the number “1” is entered in the column “Product ID”.
  3. To disable the posting of goods to the "Virtual Warehouse" (for goods with no obligation to issue AIG), you need to change the settings on the EI IS portal (Settings - Data Reception on VW).
  4. A detailed user manual is available on the website kgd.gov.kz, section "EI IS" - tab "Documents on IS EI" - "User Guide (download)".

 Link https://www.kgd.gov.kz/ru/content/dokumenty-po-esf-

The technical support service operates 24/7 at the email address esfsd@kgd.minfin.gov.kz and the telephone line +7(7172)72-78-72.