Questions and answers about the АIG
1. What criteria does the term "small retail outlet" fall under?
Online KKM, SNR based on a simplified declaration, does not consist of VAT, applies the corresponding OKED retail trade.
2. When will the SNT be issued for goods for import-export operations within the EAEU?
Before crossing the border of the Republic of Kazakhstan.
3. During what period is the confirmation or rejection of the SNT carried out?
Within 10 (ten) calendar days from the date of registration of the SNT in the IS ESF by means of the IS ESF confirms or rejects the SNT, except for the delivery (transportation) of goods by any type of transport, in which the confirmation or rejection of the SNT is carried out no later than 20 (twenty) working days from the date of registration of the SNT in the IS ESF.
4. Terms of registration of the SNT by air?
When carrying out air transportation – no later than 1 (one) working day following the day of arrival (departure) of air transport.
5. Is the SNT registration required when shipping returnable containers?
No is required, except in cases where such packaging is included in the WTO exemption list.
6. What data on goods subject to export control (dual-use, military use) are indicated in section G10 when registering the SNT?
Information about the permissive document (license/ permit) that is downloaded from the log of permissive documents posted in the ESF IS.
7. According to which decree of the Government of the Republic of Kazakhstan approved the list of goods subject to export control (dual-use, military use)?
No. 104 dated February 5, 2008.
8. From what date, according to the Order of the Ministry of Finance of the Republic of Kazakhstan dated 12/26/2019 No. 1424, the obligation to issue SNT applies to goods for which electronic invoices are subject to issuance through a virtual warehouse?
From January 01, 2022.
9. Is the SNT subject to registration for state-owned property to be sold through an auction?
Subject to
10. For what purposes is the pilot project for the registration of accompanying invoices for goods being implemented?
In order to modernize and improve tax administration.