«Instead of a check - a piece of paper»

«Instead of a check - a piece of paper»

STATE REVENUE DEPARTMENT FOR THE EAST KAZAKHSTAN REGION OF THE SRC OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

 

Press release

  Instead of a check - a piece of paper

 

 

09 February 2020                           Ust-Kamenogorsk

 

Dear taxpayers-owners of small grocery stores or "shops near house"!

 

Yesterday, entrepreneurs held a flash mob against the issuance of electronic invoices (IEI) and accompanying invoices for goods (AIG) in Ust-Kamenogorsk.

Because not all the requirements voiced by entrepreneurs correspond to reality, the State Revenue Department for the East Kazakhstan Region brings to the taxpayers the requirements of the legislation one more time.

The obligation to issue an EI arises for " shops near house " in accordance with subparagraph 2 of paragraph 1 of Article 412 of the Tax Code, within the framework of the implementation of international treaties ratified by the Republic of Kazakhstan.

Such an international agreement is the Protocol of October 16, 2015 "On certain issues of import and circulation of goods in the customs territory of the EEU", according to which the Republic of Kazakhstan ensures the traceability of goods included in the List of Goods for which reduced rates of import customs duties are applied.

Such an obligation has already arisen since January 11, 2016 as for VAT payers, VAT non-payers, individual entrepreneurs, including small businesses, who sell goods included in the List.

The list of goods was approved by the Decision of the Council of the Eurasian Economic Commission No. 59 dated October 14, 2015.

According to the Rules for issuing an invoice in electronic form in the IS EI No. 370 of April 22, 2019, when selling goods included in the list to individuals, payments for which are made in cash with the provision of a check of CR and (or) through payment terminals for services, one EI is issued for the entire turnover per day within 15 calendar days from the date of sale.

The EI statement is made in the Electronic Invoice Information System (EI IS), the use of the EI is free of charge.

In order to issue an EI, it is necessary to register with the EI IS and become a member of the ESF IS.

To work in the system, the keys of the National Certification Authority (NCA) are used.

There is no need to buy any expensive equipment and it is not provided by the legislation.

Since January 1, 2021, a pilot project for issuing a AIG began to operate.

The owners of stores near houses do not have any obligations to issue accompanying invoices for goods (AIG) for retail sales.

To work with AIG sent by wholesale suppliers to " shops near house ", it is necessary to:

  1. Have an electronic digital signature (EDS);
  2. Use the EDS to register in the information system of electronic invoices IS EI esfsd@mgd.kz (with its help starting from 2016, they must issue an EI for goods from the list of exemptions);
  3. Approve the AIG only for excisable goods;
  4. On a voluntary basis, write out the AIG for the made sale for a month before the 10th day of the next month;
  5. Issue the AIG only at the request of the buyer within 15 calendar days from the date of implementation;
  6. Give fiscal receipts, on the basis of which the goods will be debited from the virtual warehouse.

During the Pilot period, the state revenue authorities do not apply penalties! At the same time, the terms of the Pilot are being revised.

All information for studying on the registration of AIG  is available on the official Internet resource kgd.gov.kz in the ESF IS section.

Consultations on the registration of the AIG  are carried out in the republican Telegram chat on a daily basis , in Whatsapp chats, as well as via unified contact center 1414, or by contacting the state revenue department at the place of registration 

To watch the video follow the link: https://fb.watch/3ynK3uAOUw/